Ceny transferowe w specjalnych strefach ekonomicznych ze szczególnym uwzględnieniem sposobu ustalania ceny miedzy jednostką strefową a pozastrefową
Transfer pricing in special economic zones with emphasis on determining the price between in and outside zone

Summary/Abstract: The aim of the article is to present the issues related to the application of transfer pricing in special economic zones. In addition to theoretical reflection, the practical cases are presented in the article. In particular, scope of interest is the settlement between the businesses established within the SEZ on the basis of SEZ permit (exempt activities) and activities conducted outside this area (taxable activity). The aim of the analysis is to answer if the settlement carried out between in and out of SEZ entities area arm’s length principle shall be applied, taking the margin on the activities into account and applying the appropriate price valuation method.

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