Jamroży, Marcin2014-04-082014-04-082013Business 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. 311-321978-83-88421-82-2http://hdl.handle.net/11199/7424This 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.enUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polskatax risktax risk managementtransfer pricingtax documentationtransfer pricing proceduresbookPart