Porozumienie cenowe jako instrument zwiększenia pewności inwestowania w polskim prawie podatkowym

Ekonomiczne Problemy Usług. 2015;120 DOI 10.18276/epu.2015.120-08


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Journal Title: Ekonomiczne Problemy Usług

ISSN: 1896-382X (Print); 2353-2866 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

LCC Subject Category: Social Sciences: Commerce: Business: Marketing. Distribution of products | Social Sciences: Finance

Country of publisher: Poland

Language of fulltext: English, Polish

Full-text formats available: PDF



Marcin Sołtysik (Uniwersytet Szczeciński)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks


Abstract | Full Text

Price agreements are a kind of special interpretation of tax law, which aims to protect the interests of the taxpayer, by removing the risks associated with the possibility of a challenge by the tax authorities correctness of settlements made between related parties. The challenge to the correctness of the transaction price in the course of inspection activities may involve in relation to the taxpayer of tax penalties and penal tax. The aim of the agreement is the recognition by the tax authority confirmation of the choice and application of the transfer pricing methodology. In the case of a price agreement, a taxpayer can be assured that the eventual tax audit will not challenge applied transaction prices by him and his partner. Thus, the agreement price will constitute security interests of the taxpayer by increasing confidence regularity assessment of taxes, thereby increasing the confidence to invest.