Tax Risk Management in the Area of Transfer Pricing
Ładowanie...
Data
2013
Autorzy
Tytuł czasopisma
ISSN czasopisma
Tytuł tomu
Wydawca
Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz
Abstrakt
This paper aims to analyze the tax risk related to transfer pricing and
methods of reducing it by Polish enterprises. Effective risk management
requires identifying risk areas, quantifying the risk, as well as proper
application of procedures that enable the reduction or an elimination of risk
exposure. Creating or using adequate tax documentation, advance pricing
agreements or internal transfer pricing procedures are the most important
means of managing transfer pricing risk by Polish enterprises.
Opis
Słowa kluczowe
tax risk, tax risk management, transfer pricing, tax documentation, transfer pricing procedures
Cytowanie
Business and non-profit organizations facing increased competition and growing customers' demands / ed. by Adam Nalepka, Anna Ujwary-Gil. Nowy Sącz : Wyższa Szkoła Biznesu - National-Louis University, cop. 2013. - S. 311-321