Analiza porównywalności transakcji w dokumentacji cen transferowych a możliwości jej przeprowadzenia przez przedsiębiorcę

Ekonomiczne Problemy Usług. 2017;127 DOI 10.18276/epu.2017.127-19


Journal Homepage

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: Polish, English

Full-text formats available: PDF



Michał Piechocki (Uniwersytet Szczeciński WydziałZarządzania i Ekonomiki Usług Katedra Rachunkowości i Controllingu)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks


Abstract | Full Text

The purpose of this article is to present current problem for entrepreneurs to provide required compatibility analysis of the transaction between the subsidiary companies. The main thesis assumes, that the legal regulations, which came into force on Ith January 2017, create ex­traordinary obligations for the entrepreneurs. This chapter encompasses a review of literature, an analysis of existing and drafts legal acts, as well as the author's own experience using deductive and inductive reasoning.