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

• Authors: Michalczyk Leszek
• 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.

Keywords

EN

OPERATIONAL MANAGEMENT; TAXES MANAGEMENT; TRANSFER PRICING

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2011
• Volume: 14
• Issue: 3(52)
• Pages: 90-99
• Document type: ARTICLE

Contributors

author

Michalczyk Leszek

• Leszek Michalczyk, Uniwersytet Jagiellonski, Wydzial Zarzadzania i Komunikacji Spolecznej, Instytut Ekonomii i Zarzadzania, ul. Prof. Stanislawa Lojasiewicza 4, 30-348 Krakow, Poland

Identifiers

CEJSH db identifier

11PLAAAA097616