Motywy przerzucania dochodów z wykorzystywaniem cen transferowych
Motives Behind Profit Shifting Through Transfer Pricing

Summary/Abstract: Transfer pricing is an element of transactions between related entities, playing a key role in financial management and tax optimisation. At the same time, it can serve as a tool for profit shifting, aimed at reducing tax burdens as well as pursuing other financial and business strategies. This article explores the concept of transfer pricing, taxpayers' responses to taxation, and the mechanisms of profit shifting through transfer pricing. It presents various motives behind profit shifting through transfer pricing. It also highlights that there is often a fine line between legal and illegal use of these mechanisms, which may depend on the context and intentions of the related entities.

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