Initial experience with APA practice and update on recent changes to APA procedures

Journal
Rzymkowska, S.
Poland
International Transfer Pricing Journal 2007 (Volume 14), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A type of advance pricing agreement recently became possible in Poland. This article describes the application procedure and presents a brief overview of experience to date together with a summary of 2006 statistics.