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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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