Uprzednie porozumienia cenowe w Polsce i innych państwach członkowskich Unii Europejskiej
Advance pricing agreements in Poland and other member states of the European Union

Summary/Abstract: Purpose – Indicating the Advance Pricing Agreement (APA) as a tool to help taxpayers in reducingtax risk and assessing the functioning of APAs in Poland compared to other European Union MemberStates through the prism of the time of negotiations.Research method – The analysis of empirical data (from the period 2015–2019), the analysis of legalacts in economic terms, studies of the literature on the subject.Results – Advance Pricing Agreements, as a tax risk minimization tool, have been in force in Polandfor a relatively short period of time. The analysis covered data from 5 years. This enabled the formu-lation of a positive assessment of the functioning of APAs in Poland in comparison to other MemberStates of the European Union. On the basis of the analysis, the suggested change in operation shouldbe shortening the average time of negotiating APAs, e.g. by considering the introducion of a simplifiedprocedure for requesting Advance Pricing Agreements.Originality /value / implications /recommendations – Research on advance pricing agreements is notdeveloped, neither in Poland nor in other Member States of the European Union, thereforehe the results presented in this article can be considered innovative and implying the in-depth analyses.

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