Kuropka, Karolina - In: European financial and accounting journal : EFAJ 15 (2020) 2, pp. 31-44
The article presents the procedure of concluding an advance pricing agreement between the taxpayer and the tax … authority as a tool of tax strategy of large international groups. It was pointed out that the advance pricing agreement may be … advance pricing arrangement and its impact on the tax strategy in a capital group. …
