Transfer Pricing Methods for Services and the Policy of Fixed Length Principle
The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax method. Services should comply with the arm’s l...
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| Format: | Article |
| Language: | English |
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Sciendo
2019-01-01
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| Series: | Economics and Business |
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| Online Access: | https://doi.org/10.2478/eb-2019-0016 |