Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Case Study
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DOI: 10.11118/actaun201967010209
Abstract: An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties – taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach… read more here.
Keywords: domestic law; advance pricing; legal regulation;