- Tytuł:
-
Transfer prices and aggressive tax optimization
Ceny transferowe a agresywna optymalizacja podatkowa - Autorzy:
- Podstawka, M.
- Powiązania:
- https://bibliotekanauki.pl/articles/2051448.pdf
- Data publikacji:
- 2019
- Wydawca:
- Akademia Bialska Nauk Stosowanych im. Jana Pawła II w Białej Podlaskiej
- Tematy:
-
transfer price
price
aggressive tax
tax
optimization
globalization
multinational corporation
enterprise
intellectual property
annuity
tax law
Polska - Opis:
- Subject and purpose of work: The subject of this study is transfer prices and their use for optimization of financial burdens of international companies (capital groups). The purpose of this study was to present transfer pricing issues in the light of applicable law and using them for tax purposes. Materials and methods: The study uses literature and data from the World Bank and Google. Methods of descriptive and tabular analysis and inference were used. Results: Google makes 91% of its revenues outside the US. Conclusions: Transfer pricing is a tool for optimizing tax burden of international companies that bring them benefits in the form of the so-called “globalization annuity”, which makes them economically stronger and more technologically competitive. Polish tax law on transfer pricing has been tightened since 2001; transfer pricing issues are also regulated by the European Union and the Organization for Economic Cooperation and Development (OECD).
- Źródło:
-
Economic and Regional Studies; 2019, 12, 3; 242-253
2083-3725
2451-182X - Pojawia się w:
- Economic and Regional Studies
- Dostawca treści:
- Biblioteka Nauki
Artykuł