Advance pricing arrangements as a tax strategy tool for related entities
Karolina Kuropka
The article presents the procedure of concluding an advance pricing agreement between the taxpayer and the tax authority as a tool of tax strategy of large international groups. It was pointed out that the advance pricing agreement may be a key tool to protect affiliates operating in different tax jurisdictions from the questioning of market conditions in their transactions by tax administrations. The essence and stages of concluding this agreement are presented on the basis of the tax practice applied in Poland. In addition, special attention was paid to issues concerning properly implemented tax strategy in large international capital groups. The content of the article indicates certain benefits of establishing an advance pricing arrangement and its impact on the tax strategy in a capital group.
Year of publication: |
2020
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Authors: | Kuropka, Karolina |
Published in: |
European financial and accounting journal : EFAJ. - Praha : [Verlag nicht ermittelbar], ISSN 1805-4846, ZDB-ID 2819858-X. - Vol. 15.2020, 2, p. 31-44
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Subject: | Tax law | Advance pricing arrangement | Related entities | Transfer prices | Tax strategy | Internationales Steuerrecht | International tax law | Internationale Unternehmensbesteuerung | International corporate taxation | Verrechnungspreis | Transfer pricing | Steuerpolitik | Tax policy |
Saved in:
freely available
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.18267/j.efaj.240 [DOI] hdl:10419/242283 [Handle] |
Classification: | M21 - Business Economics ; M40 - Accounting and Auditing. General ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012391265
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