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

Results found: 5

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  transfer prices
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Amendments to transfer pricing regulations since 2019 – selected issues

100%
Kłosowiak M.
Acta Iuris Stetinensis
|
2019
|
issue 28
159-171
EN
The aim of this paper is to describe the changes in the law that have taken place in the area of transfer pricing regulations starting 1 January 2019. First, the essence of the legal structure of transfer prices is presented. Then, the changes in the reclassification and omission of transactions for the purpose of transfer pricing, the catalogue of transfer price estimation and verification methods, and simplified settlement rules and changes in transfer pricing documentation are specified. The research method used in this research consists in analysis of legal acts using the literature on the subject. Based on the analysis, it may be concluded that, on the one hand, changes in the law were aimed at removing administrative burdens from taxpayers which the legislature considered unnecessary and, on the other hand, the scope of powers of tax authorities was extended and the potential severity of tax sanctions was increased.
2
Content available remote

Dochodotwórcze oddziaływanie eksportu na PKB Polski na tle UE-15 i Niemiec w latach 1991–2007

75%
Guzek M.
Myśl Ekonomiczna i Polityczna
|
2011
|
issue 1-2(32-33)
57-69
EN
The article has been based on empiric examinations aimed at defining the influence of export on the GDP in Poland and Germany against a background of the European Union between 1991 and 2007. The phenomenon has been examined with the use of a ratio of the GDP to export (all data in current prices in euro) in subsequent years – the rate being treated as a kind of effect multiplier. It has been established that profit-generating influence of export in all the examined countries throughout the whole period is showing a decrease. It is assumed to be a result of the existence of grey market in the field of the GDP increases, which are unrecorded in the official statistics. It has been noticed, however, that a stronger decline of the rate occurred in the whole European Union in the years 2003 – 2007. In Poland and Germany it has a form of a trend line offset that indicates the overlapping of a new factor decreasing the profit-generating influence of export. The author proposes a hypothesis that in that period there was a stronger occurrence of a phenomenon of internalization, i.e. a multinational companies’ practice to unofficially transfer their profits abroad, mainly in the form of transfer prices that change some profits into costs and result in the GDP decrease.
3
Publication available in full text mode
Content available

Ceny transferowe a odpowiedzialność karna skarbowa

63%
Charkiewicz M.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
|
2022
|
vol. 6(310)
27-31
EN
The article is about the issue of fiscal penal liability related to the transfer pricing institution. Recently, a new regulations about preparation of transfer pricing documentation and information about them had appeared in the Fiscal Penal Code. The aim of the article is to show new solutions regarding fiscal penal liability for violation of obligation to document transfer pricing and analysis of this is sue in the light of tax law and fiscal penal law.
PL
Tematem opracowania jest problematyka odpowiedzialności karnej skarbowej związanej z instytucją cen transferowych. W ostatnim czasie w ustawie z dnia 10 września 1999 r. – Kodeks karny skarbowy1 zostały wprowadzone nowe regulacje dotyczące obowiązku sporządzania dokumentacji cen transferowych i informowania o nich organów podatkowych. Celem artykułu jest przybliżenie nowych rozwiązań prawnych w sferze odpowiedzialności karnej skarbowej za naruszenie obowiązków w zakresie dokumentacji cen transferowych oraz ich analiza w świetle szczególnego charakteru regulacji prawa podatkowego oraz prawa karnego skarbowego.
4
Publication available in full text mode
Content available

Beneficial Ownership in Cash Pooling Arrangements

51%
Cieślewicz N.
Krytyka Prawa. Niezależne studia nad prawem
|
2020
|
vol. 12
|
issue 1
58-75
EN
Cash pooling is a method of managing financial resources, which works well primarily in enterprises with an extensive corporate structure and operating within capital groups. The choice of a given form of cash pooling will depend on the entrepreneur’s individual preferences. Although using this method has many advantages, it still raises legal doubts. There is a lack of provisions in Poland that would precisely regulate this type of agreement. In many cases, the design of the cash pooling agreement is similar to a loan agreement. However, it is worth paying attention to the basic differences, such as the fact that the essence of cash pooling is not an obligation to transfer a specific monetary value to an entity specified in the contract. These and other specific features of cash pooling agreements mean that it is not always obvious to which entity and on what terms an entity can be granted the status of beneficial owner. An additional, verification obligations imposed on the Polish payer and the need to act with due diligence are practical impediments.
5
Publication available in full text mode
Content available

Beneficial ownership w porozumieniach cash poolingu

38%
Cieślewicz N.
Krytyka Prawa. Niezależne studia nad prawem
|
2020
|
vol. 12
|
issue 1
35-57
EN
Cash pooling is a method of managing financial resources, which works well primarily in enterprises with an extensive corporate structure and operating within capital groups. The choice of a given form of cash pooling will depend on the entrepreneur’s individual preferences. Although using this method has many advantages, it still raises legal doubts. There is a lack of provisions in Poland that would precisely regulate this type of greement. In many cases, the design of the cash pooling agreement is similar to a loan agreement. However, it is worth paying attention to the basic differences, such as the fact that the essence of cash pooling is not an obligation to transfer a specific monetary value to an entity specified in the contract. These and other specific features of cash pooling agreements mean that it is not always obvious to which entity and on what terms an entity can be granted the status of beneficial owner. An additional, verification obligations imposed on the Polish payer and the need to act with due diligence are practical impediments.
PL
Cash pooling jest metodą zarządzania środkami finansowymi sprawdzającą się przede wszystkim w przedsiębiorstwach o rozbudowanej strukturze korporacyjnej i działających w ramach grup kapitałowych. Wybór danej formy cash poolingu będzie zależał od indywidualnych preferencji przedsiębiorcy. Chociaż korzystanie z tej metody ma wiele zalet, to wciąż budzi wątpliwości prawne. W Polsce brakuje przepisów, które precyzyjnie regulowałyby tego typu porozumienia. W wielu przypadkach konstrukcja umowy o cash pooling przypomina umowę pożyczki. Warto jednak zwrócić uwagę na podstawowe różnice, jak na przykład to, że istotą cash poolingu nie jest zobowiązanie do przeniesienia określonej wartości pieniężnej na określony w umowie podmiot. Te i inne specyficzne cechy porozumień cash poolingowych sprawiają, że nie zawsze oczywiste jest, któremu podmiotowi i na jakich zasadach można przyznać status beneficial owner. Dodatkowym utrudnieniem praktycznym są obowiązki weryfikacyjne narzucone na polskiego płatnika oraz konieczność działania z należytą starannością.
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.