Identyfikacja ryzyk w dokumentacji cen transferowych – studium przypadku
Risks Identification in the Transfer Prices Documentation – Case Study

Summary/Abstract: Purpose – The purpose of this article is identification and description of risks, which constitute aninherent element of the tax documentation. Design/Methodology/approach – This article includes monographic research methodology using information inqualitative and descriptive form. Analysis and logical structure method has been applied to the literature on thesubject taking into account existing scope of the tax law. The practical part of this article includes case study. Findings – The research result is quantification of tax risks resulting from cooperation of related companies inthe aspect of the transfer prices documentation. Originality/value – One of the elements of widely understood economic environment is the fiscal environment.The tax law which mainly serve to fiscal purposes, performs one of the basic tax system functions to whichthe fiscal function belongs. However, the tax law gives companies the opportunity to choose, for example, theform of cooperation especially between companies with capital, organizational and personal links. Businesslinks significantly influence the opportunities of cooperation and at the same time they are a source of the taxrisk. Identification and description of the tax risk in the aspect of reliability of the transfer prices documentationseems to be an important problem.

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