Wybrane metody kalkulacji rozliczeń pomiędzy krajowymi podmiotami powiązanymi
Selected methods of settlements calculation between national associated entities

Summary/Abstract: The area of transfer pricing has become one of the most dynamic tax areas in which entrepreneurs have to function acting within the groups of associated entities. They have to deal with more and more restricted regulations, which demand that the conditions in the concluded transactions correspond to the conditions which could be accepted by independent companies. The associated entities are obliged to prepare extensive tax documentation concerning transfer pricing, the extent of which depends on the size of the conducted activity. One of the basic elements of such documentation is the settlements calculation between these entities. The purpose of the article is to present selected methods of the verification of transfer pricing. In this context, the comparable uncontrolled price method, resale price method as well as the reasonable profit margin ”cost-plus” method have been presented. The research methods used in this article are based on the study of literature from the examined field.

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