Tax Risk Management in the Area of Transfer Pricing

Jamroży, Marcin

Tax Risk Management in the Area of Transfer Pricing

Pliki

Główny Jamroży Marcin, Tax Risk Management in the Area of Transfer Pricing.pdf (72.4 KB)

Data

2013

Autorzy

Jamroży, Marcin

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.

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