RYZYKO PODATKOWE W DZIAŁALNOŚCI GOSPODARCZEJ I NIEKTÓRE METODY JEGO OGRANICZENIA
Tax risk in business activity and some methods of resolving it
Author(s): Elżbieta KotowskaSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Wyższej Szkoły Menedżerskiej w Warszawie
Keywords: economic activity; tax risk; tax optimization; binding interpretation in individual cases; connected entities; price agreement; transfer pricing
Summary/Abstract: The risks of economic activity has many aspects, one of which is tax risk assessed by traders as one of the most serious. The aim of this paper is to present some methods to reduce them under legal and tax regulations and to assess the solutions. Considerations apply to the use of a binding interpretation of business institutions in individual cases and decisions on pricing agreements with respect to its affiliates.
Journal: Zarządzanie. Teoria i Praktyka
- Issue Year: 3/2011
- Issue No: 1
- Page Range: 37-55
- Page Count: 19
- Language: Polish