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