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

Abstract

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.

Keywords

• benchmark
• transfer pricing
• taxes
• compatibility analyze