Tax Risk Management in the Area of Transfer Pricing

dc.contributor.author	Jamroży, Marcin
dc.date.accessioned	2014-04-08T09:23:18Z
dc.date.available	2014-04-08T09:23:18Z
dc.date.issued	2013
dc.description.abstract	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.	pl
dc.identifier.citation	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	pl
dc.identifier.isbn	978-83-88421-82-2
dc.identifier.uri	http://hdl.handle.net/11199/7424
dc.language.iso	en	pl
dc.publisher	Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz	pl
dc.rights	Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/pl/	*
dc.subject	tax risk	pl
dc.subject	tax risk management	pl
dc.subject	transfer pricing	pl
dc.subject	tax documentation	pl
dc.subject	transfer pricing procedures	pl
dc.title	Tax Risk Management in the Area of Transfer Pricing	pl
dc.type	bookPart	pl

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