Rozwiązywanie problemu cen transferowych w transakcjach transgranicznych w Unii Europejskiej

Abstract

Celem artykułu jest pokazanie stosowanych i proponowanych sposobów rozwiązania problemu cen transferowych w transakcjach transgranicznych przedsiębiorstw w Unii Europejskiej.

Common approach of the EU member countries “Towards an Internal Market without tax obstacles“- a strategy for providing companies with a consolidated corporate tax base for their EU-wide activities, is beneficial both for taxpayers, in particular in terms of reducing compliance costs and exposure to documentation-related penalties, and for tax administrations owing to enhanced transparency and consistency. Transactions between associated enterprises from different member stales should not be subject to conditions less favourable in the Single Market than those applicable to the same transactions carried out between associated enterprises from the same country. In the interest of the proper functioning of the Internal Market, it is of major importance to reduce the compliance costs as to transfer pricing documentation for associated enterprises by European Union Transfer Pricing Documentation Package, Advanced Pricing Agreements and Cost Contribution Agreements.