Problemy związane z ustalaniem cen transferowych w przedsiębiorstwach powiązanych
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Renata Burchart: Uniwersytet Warmińsko-Mazurski w Olsztynie
Collegium of Economic Analysis Annals, 2016, issue 40, pages 167-177
The aim of the study is to analyse the factors affecting affiliated entities in relation to the proper estimation of transfer prices. Another goal is to analyse the effects of audits conducted by tax authorities in related companies. The article discusses the procedures for preparing tax documentation with particular emphasis on tax methods used in the estimation of transfer prices for transactions between related parties. Estimates of the size and amount of audit effects of the tax authorities, transfer pricing, where volume year on year increases significantly, are also described.
Keywords: transfer pricing; affiliated companies; tax documentation; estimation methods in transfer pricing; problems associated with the valuation of transfer pricing; the effects of post-inspection tax authorities in affiliates (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:sgh:annals:i:40:y:2016:p:167-177
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