Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Pieniądze i Więź

Authors help

  1. 1 Michalczyk L.

Years help

  1. 1 2011

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  TAXES MANAGEMENT
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

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

100%
Michalczyk L.
Pieniądze i Więź
|
2011
|
vol. 14
|
issue 3(52)
90-99
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.