LEGAL REGULATIONS REGARDING THE DETERMINATION OF TRANSFER PRICES AND THEIR IMPACT ON THE COURSE OF COMMERCIAL TRANSACTIONS OF ENTREPRENEURS

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Published:
Jun 28, 2019
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No. 21(70) (2019)
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Aurelia Bielawska
Uniwersytet Szczeciński
https://orcid.org/0000-0002-7815-0530
Michał Piechocki
Uniwersytet Szczeciński

DOI: https://doi.org/10.22630/PEFIM.2019.21.70.2
Keywords : transfer prices, taxes, obligations of entrepreneurs, documenting the course of the transaction
Abstract
The purpose of this publication is to present European and Russian tax regulations regarding transfer pricing, transactions between related parties, intra-group settlements, low-value transactions and other aspects related to international tax law. The basic thesis is contained in the statement that the tax regulations in the world, despite the commonly accepted assumptions, differ significantly from each other, which makes it impossible for a uniform approach of entrepreneurs to the issue of transfer prices. The study was created using a critical analysis of the literature on the subject, applicable legal acts and draft legal acts, as well as the author's own experience using deductive and inductive reasoning.

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How to Cite
Bielawska, A., & Piechocki, M. (2019). LEGAL REGULATIONS REGARDING THE DETERMINATION OF TRANSFER PRICES AND THEIR IMPACT ON THE COURSE OF COMMERCIAL TRANSACTIONS OF ENTREPRENEURS. The Scientific Journal European Policies, Finance and Marketing, (21(70), 22–32. https://doi.org/10.22630/PEFIM.2019.21.70.2
References

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