Następcza korekta cen transferowych w ujęciu de lege lata

Artykuł dotyczy kluczowych, z systemowego punktu widzenia, aspektów dokonywania korekty cen transferowych w rozumieniu art. 11e ust. 1 ustawy o podatku dochodowym od osób prawnych (dalej: PDOPrU)¹. Korekta cen transferowych w Polsce nie stanowi wiernego odwzorowania korekty kompensacyjnej w rozumieniu Wytycznych OECD².

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SUMMARY

Ex-post transfer pricing adjustments – a few remarks de lege lata

The article refers to the main, from the system’s point of view, aspects of ex-post transfer pricing adjustments within the meaning of Article 11(e) of Act on corporate income tax. Polish regulations are based on ex ante approach in regard to determining transfer pricing. Alternative ex post approach, which depends on the possibility of making an ex-post adjustment of the price applied, is a deviation that is possible only in conditions of Article 11(e) of Act on corporate income tax. A justified struggle of tax authorities with the erosion of taxation should be correlated with the elimination of double taxation of income in an economic sense. Keywords: transfer pricing, controlled transaction adjustment of transfer pricing, principle of market price

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