Risks Arising From Changes Planned in Transfer Pricing Regulations Cover Image

Zagrożenia wynikające z planowanych zmian w regulacjach dotyczących cen transferowych
Risks Arising From Changes Planned in Transfer Pricing Regulations

Author(s): Michał Piechocki
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: transfer pricing; economics; taxes; duties entrepreneurs

Summary/Abstract: The purpose of this publication is to present the upcoming legislative modificationsin transfer pricing and their analysis in terms of changing the scope of a nuisance forentrepreneurs. All new responsibilities result in an increase of troubles connected withconducting the business, and any limitation of duties cause the opposite effect. The mainthesis assumes that the amendments in the rules on transfer pricing that is about to happenwill create numerous threats for taxpayers. This paper was created on the basis of theliterature on similar subject, existing and draft legal acts.

  • Issue Year: 2015
  • Issue No: 120
  • Page Range: 79-90
  • Page Count: 12
  • Language: Polish