Transfer Pricing as a Problem of Multinational Corporation

• Autorzy: Jolanta Gałuszka

Warianty tytułu

Ceny tyransferowe - problem firm międzynarodowych

• Języki publikacji: EN

Abstrakty

EN

International transfer pricing policies are generally set to maximize the after-tax profitability of worldwide business transactions. The minimization of income tax liabilities for an MNEs has been considered as the most significant factor or objective in designing transfer pricing policies in the foreign country, and consequently, if a transfer prices shifts profits from a country with high tax rates to a country with low tax rates, the global profits will be maximized. However, tax authorities are concerned that MNEs could use these transfer prices to shift profits between related parties through cost of goods. (fragment of text)

Globalizacja i internacjonalizacja wymiany handlowej oraz stosunków miedzynarodowych nadały szczególnego wymiaru problemowi cen transferowych, co w szczególności objęło międzynarodowe korporacje. Na arenie międzynarodowej pojawiły się wytyczne umożliwiające wdrażanie rowiązań w zakresie cen transferowych do narodowych systemów podatkowych, tworząc w ten sposób w miarę możliwości spójne otoczenie fiskalne dla tego typu transakcji, chroniąc tym samym dochody podatkowe przed ich odpływem do państw o bardziej liberalnych rozwiązaniach fiskalnych. (abstrakt oryginalny)

Słowa kluczowe

EN

Transfer pricing

PL

Ceny transferowe

• Czasopismo: Studia Ekonomiczne / Uniwersytet Ekonomiczny w Katowicach
• Rocznik: 2013
• Numer: nr 127 Risk perception in financial and non-financial entities
• Strony: 181--200

Twórcy

autor

Jolanta Gałuszka

• University of Economics in Katowice, Poland

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