Detailed Information on Publication Record

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.

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.