Ceny transferowe a zarządzanie ryzykiem podatkowym w przedsiębiorstwach powiązanych
Transfer pricing and tax risk management in connected firms
Author(s): Renata BurchartSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: transfer pricing tax documentation; administrative and judicial procedures and sanctions in the area of transfer pricing; price agreements; instruction of taxation on the transfer pricing policy; tax risk in connected firms
Summary/Abstract: The article analyzes the factors that contribute to the increase in the tax risk in the area of transfer pricing in connected firms, as well as presents the action that limits or completely eliminates the risk.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 389
- Page Range: 41-49
- Page Count: 9