PL EN


2011 | 14 | 3(52) | 90-99
Article title

ECONOMIC AND LEGAL NATURE OF TRANSFER PRICING IN POLAND (Gospodarcza i prawna istota cen transferowych w Polsce)

Title variants
Languages of publication
PL
Abstracts
EN
The article discusses the connection between economic and legal aspects of price determination among related parties, normally operating within a single capital group. The first part of the paper presents theoretical side of economic circulation based on transfer pricing. The next part focuses on its current legal status, especially in regard to tax regulations. The last section discusses legally accepted models of price determination present in economic circulation between related parties.
Year
Volume
14
Issue
Pages
90-99
Physical description
Document type
ARTICLE
Contributors
  • Leszek Michalczyk, Uniwersytet Jagiellonski, Wydzial Zarzadzania i Komunikacji Spolecznej, Instytut Ekonomii i Zarzadzania, ul. Prof. Stanislawa Lojasiewicza 4, 30-348 Krakow, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA097616
YADDA identifier
bwmeta1.element.2361744e-cd05-3993-922a-3416d30a2cdc
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