Monitor Podatkowy
no. 3/2023
Business restructurings between related entities
Autor jest partnerem w Zespole cen transferowych, dział doradztwa podatkowego Deloitte.
Autorka jest starszą konsultantką w Zespole cen transferowych, dział doradztwa podatkowego Deloitte.
Abstract
The correct preparation of a restructuring (including the analysis within transfer prices and documentation regarding economic rationality of the whole process and its individual elements) may allow avoiding the questioning of tax results regarding reorganization between related entities and applying sanctions: both tax and penal fiscal.
Keywords
transfer prices restructuring related entities documentation marketability of settlements act on corporate income tax OECD guidelines
