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2013 | 127 | 181-200
Article title

Transfer Pricing as a Problem of Multinational Corporation

Content
Title variants
Languages of publication
EN
Abstracts
PL
Globalizacja i internacjonalizacja wymiany handlowej oraz stosunków miedzynarodowych nadały szczególnego wymiaru problemowi cen transferowych, co w szczególności objęło międzynarodowe korporacje. Na arenie międzynarodowej pojawiły się wytyczne umożliwiające wdrażanie rowiązań w zakresie cen transferowych do narodowych systemów podatkowych, tworząc w ten sposób w miarę możliwości spójne otoczenie fiskalne dla tego typu transakcji, chroniąc tym samym dochody podatkowe przed ich odpływem do państw o bardziej liberalnych rozwiązaniach fiskalnych.
Keywords
Year
Volume
127
Pages
181-200
Physical description
Contributors
References
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Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-6a27b419-c1e9-4792-a283-c9866d579088
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