Ceny transferowe
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    Step by step transfer pricing

  • Definition of transfer pricing
  • The arm’s length principle
  • Controlled transaction
  • Related entities
  • Entities from the so-called tax havens
  • Dictionary of terms

    Reporting obligations

  • Polish legal regulations
  • Documentation obligation
  • Local transfer pricing documentation
  • Transfer pricing analysis
  • Statement on the preparation of documentation
  • TPR
  • Group transfer pricing documentation
  • CT correction
  • CbC

    Transfer pricing risk management

  • Safe harbour
  • APA
  • Transfer pricing verification methods
  • The comparable uncontrolled price (MPCN) method
  • Resale Price Method (MCO)
  • Cost plus method
  • Net transaction margin method
  • Profit sharing method (MPZ)

    Transfer pricing control

  • Administrative and fiscal procedure
  • Sanctions for failure to complete transfer pricing documentation
  • Tax sanctions
  • Penal and fiscal sanctions
  • Criminal sanctions

    Transfer pricing around the world

  • Country profiles
  • EU guidelines and reports
  • International Organizations

  • Definition of transfer pricing
  • The arm’s length principle
  • Controlled transaction
  • Related entities
  • Entities from the so-called tax havens
  • Dictionary of terms
  • Polish legal regulations
  • Documentation obligation
  • Local transfer pricing documentation
  • Transfer pricing analysis
  • Statement on the preparation of documentation
  • TPR
  • Group transfer pricing documentation
  • CT correction
  • CbC
  • Safe harbour
  • APA
  • Transfer pricing verification methods
  • The comparable uncontrolled price (MPCN) method
  • Resale Price Method (MCO)
  • Cost plus method
  • Net transaction margin method
  • Profit sharing method (MPZ)
  • Administrative and fiscal procedure
  • Sanctions for failure to complete transfer pricing documentation
  • Tax sanctions
  • Penal and fiscal sanctions
  • Criminal sanctions
  • Country profiles
  • EU guidelines and reports
  • International Organizations
    • News
    • Services
    • About us
    • Contact
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      • PL

    Copyright ©2022 CenyTransferowe

    1. Knowledge base
    2. Country profiles

    Country profiles

    Below are profiles of individual countries, both OECD and non-OECD members, presenting the applicable legal regulations and practices in the area of ​​transfer pricing.

    Member States:

    Australia Austria Belgium Chille The Czech Republic Denmark Estonia Finland France Greece Spain the Netherlands Ireland Iceland Israel Japan Canada Korea Lithuania Lativia Luksemburg Mexico Germany Norway New Zealand Poland Portugal Slovakia Slovenia Switzerland Sweden Turkey USA Hngary Great Britain Italy

    Non-OECD countries:

    Angola Argentina Brazil Bulgaria China Croatia Dominikan Republic Georgia India Indonesia Columbia Costa Rica Lichtenstein Malysia Malta Nigeria Panama Peru South Africa Russia Romania Seychelles Singapore Tunisia Uruguay
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    The first specialist transfer pricing website in Poland. It is an extensive knowledge base in terms of Polish and foreign regulations and guidelines. It presents the topic in terms of law and taxes, finance and accounting as well as economics and management.

    Contact details

    Cenytransferowe.org

    DMS TAX Sp. z o.o.
    Spółka Doradztwa Podatkowego
    Pl. Powstańców Śląskich 16,
    53-314 Wrocław, Poland

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    Telephone:

    +48 71 79 25 991

    Office: kontakt@cenytransferowe.org

    Editing: redakcja@cenytransferowe.org

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    Copyright ©2023 CenyTransferowe