Monitor Podatkowy

no. 2/2016

Analysis of amended regulations concerning the obligation of documenting transfer prices by income taxpayers

Wojciech Maruchin
Doktor nauk prawnych, adiunkt WPiA WSFiZ w Warszawie i doradca podatkowy, prowadzi swoją działalność pod firmą Dr Wojciech Maruchin Kancelaria Doradztwa Podatkowego.
Abstract

EU legislator makes changes in law regulations which are aimed to react against transboundary tax frauds and avoiding taxation. Th ey involve law regulations concerning taxation with two income taxes and value added tax. Th e present article shows analysis of rules concerning documentation of transfer prices by income taxpayers which were introduced to Polish statutory law as a result of implementation of rules based on EU law.