The Resource Changes in advance pricing agreements

Changes in advance pricing agreements

Label
Changes in advance pricing agreements
Title
Changes in advance pricing agreements
Creator
Subject
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
Publication

Library Locations

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