Transfer pricing rulings of the Main Administrative Court in Poland

Journal
O'Shaughnessy, M.; Lebda, S.
Bulletin for International Taxation 2000 (Volume 54), No. 7
PriceUSD 45

Considers some of the rulings of the Main Administrative Court in Poland under Art. 11 of the Corporate Income Tax Act, which contains detailed transfer pricing rules. The appendix provides a review of selected transfer pricing cases decided by the Court from 1995 onwards.