Racjonalizacja regulacji podatkowych z zakresu cen transferowych w Polsce
Rationalization of Polish Transfer Pricing Tax Regulations

Summary/Abstract: In recent years, the issue of transfer pricing has become very important for the effectiveness of Polish tax system. It is also a global trend, as the practice of profit shifting occurs primarily within multinational groups of companies. The tax regulations introduced in Poland are not used efficiently enough to fight against practices of transfer pricing. Amendments proposed to regulations on transfer pricing and professionalization of actions of tax authorities in this area should improve the efficiency of the Polish tax system.

• Details
• Contents