| Autor: Radosław Witczak | 247 |
Strony: 247-257
pełen tekst
THE USE OF THE METHODS FOR TAX ASSESSMENT AS CONTRADICTION OF TAX NONCOMPLIANCE IN VAT BY THE HELP OF TRANSFER PRICING
Summary
The problem of transfer pricing in the VAT tax was presented. The associated enterprises can diminish tax liabilities in the VAT. Tax authorities can assess the turnover in such situation but the provisions curtail the tax assessment. The possibility of using in VAT the methods for tax assessment in income taxes was discussed. The implementation in VAT tax the transfer pricing methods concerning income taxes was proposed.
pełen tekstTHE USE OF THE METHODS FOR TAX ASSESSMENT AS CONTRADICTION OF TAX NONCOMPLIANCE IN VAT BY THE HELP OF TRANSFER PRICING
Summary
The problem of transfer pricing in the VAT tax was presented. The associated enterprises can diminish tax liabilities in the VAT. Tax authorities can assess the turnover in such situation but the provisions curtail the tax assessment. The possibility of using in VAT the methods for tax assessment in income taxes was discussed. The implementation in VAT tax the transfer pricing methods concerning income taxes was proposed.