Glossary
The glossary brings together definitions of the terms used in transfer pricing, accounting and tax law. Each entry has its own page with the full definition, available in Polish.
Glossary entries
- African Tax Administration Forum
- Share
- Assets
- Current assets
- Non-current assets
- Cost allocation
- Analysis of assets
- Ex ante analysis
- Analysis of functions
- Functional analysis
- Cost analysis
- Comparability analysis of market transactions
- Residual analysis
- Risk analysis
- Contribution analysis
- Contribution in kind
- Price
- Market price
- Transfer price
- Decentralisation of enterprises
- Income
- Transfer pricing documentation for associated enterprises in the European Union
- Transfer pricing documentation for associated enterprises in the European Union (EU TPD)
- Tax documentation
- Dividend
- Shareholder activity
- Public benefit activity
- Balance sheet date
- Financial leverage
- Centrally planned economy
- Market economy
- Group of companies
- Group of companies (under tax law)
- Multinational enterprise group
- Inflation
- Investments
- Long-term investments
- Short-term investments
- Simultaneous tax examinations
- Debt capital
- Working capital
- Permanent capital
- Equity
- Documentation-related penalties
- Non-compliance penalties
- Adjustment-related penalties
- Compensating adjustment
- Primary adjustment
- Corresponding adjustment
- Secondary adjustment
- Direct costs
- Operating costs
- Indirect costs
- Fixed costs
- Variable costs
- Trade credit
- Transaction thresholds
- The resale margin
- Direct charge method
- Indirect charge method
- Full cost plus method
- Cost plus method
- Negotiation method
- Formulary apportionment method
- Comparable uncontrolled price method
- Transactional profit methods
- Trade intangibles
- Marketing intangibles
- International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)
- OECD Model Convention
- OECD Model Convention. OECD Guidelines for Multinational Enterprises and Tax Administrations
- Financial surplus
- Long-term receivables
- Short-term receivables
- The obligation to prepare tax documentation
- Interest
- Buy-out payment under a CCA
- Non-governmental organisation
- The Organisation for Economic Co-operation and Development
- Investment centre
- Cost centre
- Revenue centre
- Profit centre
- Pacific Association of Tax Administration
- Securities
- Current liabilities
- Tax capital group
- Traditional transaction methods
- Economic double taxation
- Juridical double taxation
- Transfer pricing policy
- Cost sharing agreement (CSA)
- Cost contribution arrangement
- Internal comparable
- External comparable
- Comparability of transactions
- Profit potential
- Intentional set-off
- Loan
- Mutual agreement procedure
- Enterprise
- Sales revenue
- Revenue
- Balancing payment under a CCA
- Liquidity
- Recharge invoice
- Profitability
- Business restructuring
- Provisions
- Provisions for liabilities
- Accrued liabilities
- Prepayments
- Accruals and deferrals of costs
- Capital company
- Partnerships
- Extraordinary losses and gains
- Transaction
- Secondary transaction
- Intra-group (controlled) transactions
- External (uncontrolled) transactions
- Redemption of shares
- Advance pricing agreements
- Usługi o niskiej wartości dodanej
- Intra-group services
- On-call services
- Customs value
- Buy-in payment under a CCA
- EU Joint Transfer Pricing Forum
- Shareholder costs
- Remuneration
- Arm's length range
- Inventories
- The arm's length principle
- Standardised documentation
- Liabilities
- Long-term liabilities
- Short-term liabilities
- Profit
- Gross profit
- Net profit
- Operating profit