Amendments to transfer pricing regulations since 2019 – selected issues

The aim of this paper is to describe the changes in the law that have taken place in the area of transfer pricing regulations starting 1 January 2019. First, the essence of the legal structure of transfer prices is presented. Then, the changes in the reclassification and omission of transactions for...

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Bibliographic Details
Main Author: Miłosz Kłosowiak
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego 2019-01-01
Series:Acta Iuris Stetinensis
Subjects:
Online Access:https://wnus.edu.pl/ais/en/issue/1183/article/18790/