The Resource Changes in advance pricing agreements
Changes in advance pricing agreements
Resource Information
The item Changes in advance pricing agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Changes in advance pricing agreements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The Polish legislature has recently been active in the field of transfer pricing. First, changes were introduced in basic provisions regarding transfer pricing adjustments and thin capitalization (effective from 2015), followed by amendments to advance pricing agreement (APA) rules (entering into force in 2016). Finally, transfer pricing documentary requirements were created nearly anew (to be fully effective in 2017). Here, the author considers the amended APA rules
- Language
- eng
- Label
- Changes in advance pricing agreements
- Title
- Changes in advance pricing agreements
- Language
- eng
- Summary
- The Polish legislature has recently been active in the field of transfer pricing. First, changes were introduced in basic provisions regarding transfer pricing adjustments and thin capitalization (effective from 2015), followed by amendments to advance pricing agreement (APA) rules (entering into force in 2016). Finally, transfer pricing documentary requirements were created nearly anew (to be fully effective in 2017). Here, the author considers the amended APA rules
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
- http://library.link/vocab/creatorName
- Lasiński-Sulecki, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- APA
- Label
- Changes in advance pricing agreements
- Label
- Changes in advance pricing agreements
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Changes-in-advance-pricing-agreements/mIzm5L2mY54/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Changes-in-advance-pricing-agreements/mIzm5L2mY54/">Changes in advance pricing agreements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Changes-in-advance-pricing-agreements/mIzm5L2mY54/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Changes-in-advance-pricing-agreements/mIzm5L2mY54/">Changes in advance pricing agreements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
