Analiza porównywalności transakcji w dokumentacji cen transferowych a możliwości jej przeprowadzenia przez przedsiębiorcę
Comparibility Analysis of the Transactions in Transfer Pricing Documentation in Context of Possibility of Its Making by the Enterpreneurs

Summary/Abstract: The purpose of this article is to present current problem for entrepreneurs to providerequired compatibility analysis of the transaction between the subsidiary companies. The mainthesis assumes, that the legal regulations, which came into force on 1th January 2017, create extraordinaryobligations for the entrepreneurs. This chapter encompasses a review of literature, ananalysis of existing and drafts legal acts, as well as the author’s own experience using deductiveand inductive reasoning.

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