Ceny transferowe w regulacjach prawa bilansowego i podatkowego
Transfer Pricing in Balance Sheet and Tax Law

Summary/Abstract: Purpose – The purpose of this article is to present issues related to transfer pricing and the scope of documentation prepared by companies obliged to document transactions carried out at transfer prices. Design/methodology/approach – The study used the method of source and document analysis, indentation, critical analysis and reasoning. Findings – The paper shows that there are no specific rules for drawing up transactional transaction documentation, while the tax law imposes very detailed reporting on transactions between related parties. Originality/value – The content presented in this article is a synthetic description of issues related to transfer pricing, analysis of legal provisions on transaction prices.

• Details
• Contents