Metody szacowania cen transferowych w polskim prawie podatkowym
Methods for Estimating Transfer Prices in Polish Tax Law

Summary/Abstract: Abstract: Purpose – The purpose of the article is to present the methods of transaction valuation between related entities. Design/Methodology/approach - The study uses a source and document analysis method, induction method and inference. Findings – The research presents the essence of transfer pricing estimation methods. Originality / value - The content presented in this article is a synthetic list of valuation methods for transactions carried out between related parties.

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