Zeszyt 40/2016

Kolegium Analiz Ekonomicznych oświadcza, że wersją pierwotną czasopisma jest wersja papierowa.

Renata Burchart

Problemy związane z ustalaniem cen transferowych w przedsiębiorstwach powiązanych

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Problems related to the fixing of transfer prices in affiliated enterprises

Abstract
The aim of the study is to analyse the factors affecting affiliated entities in relation to the proper estimation of transfer prices. Another goal is to analyse the effects of audits conducted by tax authorities in related companies. The article discusses the procedures for preparing tax documentation with particular emphasis on tax methods used in the estimation of transfer prices for transactions between related parties. Estimates of the size and amount of audit effects of the tax authorities, transfer pricing, where volume year on year increases significantly, are also described.

Artykuł: PDF

spis treści zeszytu 40

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