LASIŃSKI-SULECKI, Krzysztof. Changes in Advance Pricing Agreements. International transfer pricing journal. 2016, vol. 23, No 2, p. 165-167. ISSN 1385-3074.
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Basic information
Original name Changes in Advance Pricing Agreements
Authors LASIŃSKI-SULECKI, Krzysztof (616 Poland, guarantor, belonging to the institution).
Edition International transfer pricing journal, 2016, 1385-3074.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50500 5.5 Law
Country of publisher Netherlands
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14220/16:00089945
Organization unit Faculty of Law
Keywords in English transfer pricing; finance; provisions; APA rules
Tags rivok
Tags International impact, Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 19. 5. 2016 09:32.
Abstract
The Polish legislature has recently been active in the field of transfer pricing. First, changes were introduced in basic provisions regarding transfer pricing adjustments and thin capitalization (effective from 2015), followed byamendments to APA rules (entering into force in 2016). Finally, transfer pricing documentary requirements were created nearly anew (to be fully effective in 2017). Here, the author considers the amended APA rules.
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