The Resource Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines

Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines

Label
Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines
Title
Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines
Creator
Subject
Language
eng
Summary
Developments concerning the tax treatment of business restructurings at the OECD level seem to have influenced the Polish Ministry of Finance. The Ministry of Finance has amended transfer pricing regulations in order to tackle explicitly the problem of business restructurings, and later published its guidelines on the issue. This article summarizes these regulations and the guidelines, and notes certain problems connected with their content
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 21 (2014),
http://library.link/vocab/creatorName
  • Lasiński-Sulecki, K
  • Sanecka, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • reorganization
  • arm's length principle
Label
Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines
Instantiates
Publication
Label
Business restructuring and the arm's length principle : from legislative amendments to ministerial guidelines
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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