Zasady alokacji zysku do zagranicznego zakładu z uwzględnieniem kontekstu cen transferowych
Principles of Allocating Profit to a Permanent Establishment Taking Into Account the Context of Transfer Pricing

Summary/Abstract: Purpose – The purpose of the article is to present tax consequences of the attribution profits to thepermanent establishment in the context of transfer pricing. Design/Methodology/approach – Study of subject literature, jurisprudence and analysis of law. Findings – The analysis shows the problem areas related to the taxation of the permanent establishment’s income,as a result of allocation of profits to the permanent establishment. Originality/value – The article presents relation between the allocation of profits to the permanent establishmentregulated by the OECD MTC and the principles of preparation od transfer pricing documentation.

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