Zagrożenia wynikające z planowanych zmian w regulacjach dotyczących cen transferowych

Abstract

The purpose of this publication is to present the upcoming legislative modifications in transfer pricing and their analysis in terms of changing the scope of a nuisance for entrepreneurs. All new responsibilities result in an increase of troubles connected with conducting the business, and any limitation of duties cause the opposite effect. The main thesis assumes that the amendments in the rules on transfer pricing that is about to happen will create numerous threats for taxpayers. This paper was created on the basis of the literature on similar subject, existing and draft legal acts.

Keywords

• transfer pricing
• economics
• taxes
• duties entrepreneurs