Stosowanie cen transferowych a wymogi prawa bilansowego i podatkowego
Transfer Pricing Application and Accounting and Tax Regulations

Summary/Abstract: The main subject of the article is the impact of related parties transactions on the financial position and financial performance presented in the financial statements. Prices for transactions between related parties (i.e. transfer prices) are often used as a means of manipulaling the profit and loss account. Such practices are widely used, mainly by multinationai corporations. The article presents reasons and conseąuences of transfer pricing as well as tax and accounting regulations of related parties transactions. The last part of the paper presents the criticism of current regulations and a proposal of accounting treatment of related parties transactions in accordance with economic reality.

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