{"id":2047,"date":"2024-07-05T08:20:55","date_gmt":"2024-07-05T08:20:55","guid":{"rendered":"https:\/\/www.tpa-group.pl\/?p=2047"},"modified":"2025-02-19T09:07:36","modified_gmt":"2025-02-19T09:07:36","slug":"ustalenie-rynkowego-poziomu-cen","status":"publish","type":"post","link":"https:\/\/www.tpa-group.pl\/pl\/uslugi\/ustalenie-rynkowego-poziomu-cen\/","title":{"rendered":"Ustalenie rynkowego poziomu cen"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2047\" class=\"elementor elementor-2047\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dfb581 e-flex e-con-boxed e-con e-parent\" data-id=\"3dfb581\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2bc7c0 elementor-widget elementor-widget-text-editor\" data-id=\"d2bc7c0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Podmioty powi\u0105zane powinny w taki spos\u00f3b kszta\u0142towa\u0107 przebieg wzajemnych transakcji i innych zdarze\u0144 gospodarczych, aby ustalone warunki odpowiada\u0142y warunkom rynkowym, w szczeg\u00f3lno\u015bci, aby cena ustalona w tych transakcjach (tzw. cena transferowa) kszta\u0142towa\u0142a si\u0119 na poziomie cen rynkowych (ang. arm\u2019s length principle).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sprostanie tym obowi\u0105zkom wymaga przeprowadzenia kompleksowych i skomplikowanych analiz por\u00f3wnawczych (benchmarking study), kt\u00f3rych celem jest wyznaczenie rynkowego poziomu cen dla danej transakcji. Nale\u017cy wspomnie\u0107, \u017ce przepisy podatkowe obowi\u0105zuj\u0105ce od stycznia 2019 roku nak\u0142adaj\u0105 na podatnik\u00f3w dokonuj\u0105cych transakcji z podmiotami powi\u0105zanymi obowi\u0105zek posiadania w\u0142a\u015bciwych analiz por\u00f3wnawczych dla wszystkich transakcji podlegaj\u0105cych obowi\u0105zkowi przygotowania lokalnej dokumentacji cen transferowych. Bez odpowiednich narz\u0119dzi, wiedzy i do\u015bwiadczenia przeprowadzenie takich analiz staje si\u0119 bardzo trudne lub wr\u0119cz niemo\u017cliwe.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">R\u00f3wnie\u017c w tym zakresie wychodzimy naprzeciw oczekiwaniom rynku, oferuj\u0105c nast\u0119puj\u0105ce us\u0142ugi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">opracowywanie analiz por\u00f3wnawczych (benchmarking study) dla transakcji towarowych i us\u0142ugowych,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wycena transakcji finansowych (oprocentowanie po\u017cyczek, gwarancji, por\u0119cze\u0144, cash-poolingu itp.),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wycena warto\u015bci \u015bwiadcze\u0144 nieodp\u0142atnych lub cz\u0119\u015bciowo nieodp\u0142atnych,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wycena warto\u015bci niematerialnych i prawnych (w tym rynkowego poziomu nale\u017cno\u015bci licencyjnych),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">weryfikacja posiadanych przez klienta analiz por\u00f3wnawczych pod k\u0105tem ich adekwatno\u015bci dla danej transakcji, aktualno\u015bci i zgodno\u015bci z polskimi przepisami,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">weryfikacja wp\u0142ywu pandemii COVID-19 na aktualno\u015b\u0107 analiz por\u00f3wnawczych.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Analizy por\u00f3wnawcze przeprowadzane s\u0105 w oparciu o dane wewn\u0119trzne klienta (je\u015bli spe\u0142niaj\u0105 warunki por\u00f3wnywalno\u015bci okre\u015blone w przepisach) lub w oparciu o dane zewn\u0119trzne przy wykorzystaniu profesjonalnych baz danych, u\u017cywanych r\u00f3wnie\u017c przez organy podatkowe, takich jak m.in. TP Catalyst, Quick Transfer Pricing Analytics (QTPA), Bloomberg, Royalty Range czy EIKON.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53ab289 elementor-widget elementor-widget-heading\" data-id=\"53ab289\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kontakt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-792cebc e-flex e-con-boxed e-con e-parent\" data-id=\"792cebc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-74415eb e-con-full e-flex e-con e-child\" data-id=\"74415eb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffd980e elementor-widget elementor-widget-single-person-card\" data-id=\"ffd980e\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1676&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/pl\/persons\/joanna-kubinska\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/06\/Joanna-Kubinska-1.png\" alt=\"Joanna Kubi\u0144ska\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarszawa\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Joanna Kubi\u0144ska<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea0f23c e-con-full e-flex e-con e-child\" data-id=\"ea0f23c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db78817 elementor-widget elementor-widget-single-person-card\" data-id=\"db78817\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1505&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/pl\/persons\/damian-kubis\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/06\/Damian-Kubis_Clear-picture_web-1.png\" alt=\"Damian Kubi\u015b\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tPozna\u0144\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Damian Kubi\u015b<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c0198c4 e-flex e-con-boxed e-con e-parent\" data-id=\"c0198c4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d865926 elementor-widget elementor-widget-heading\" data-id=\"d865926\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co jeszcze?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c0853be e-flex e-con-boxed e-con e-parent\" data-id=\"1c0853be\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bec4d86 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"4bec4d86\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/szkolenia-w-zakresie-cen-transferowych\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Szkolenia w zakresie cen transferowych<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe2a85f megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"fe2a85f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/restrukturyzacje-biznesowe\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Restrukturyzacje biznesowe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cdf3c7 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"0cdf3c7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/doradztwo-w-trakcie-kontroli\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Doradztwo w trakcie kontroli<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3e9e49 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"a3e9e49\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/obowiazki-sprawozdawcze-cen-transferowych\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Obowi\u0105zki sprawozdawcze<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb5bf1 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"5eb5bf1\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/alokacja-kosztow-zysku-zakladu\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Alokacja koszt\u00f3w\/zysku zak\u0142adu<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b28f502 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"b28f502\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/procedura-wzajemnego-porozumienia-i-jednostronnej-korekty\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Wzajemne porozumienie i jednostronna korekta<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fd8902 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"5fd8902\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/dokumentacja-cen-transferowych\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Dokumentacja cen transferowych<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1973a6a megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"1973a6a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/polityka-i-planowanie-w-zakresie-tp\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Polityka i planowanie w zakresie TP<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35b6eaa megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"35b6eaa\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/przeglad-ryzyk-projekty-quick-review\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Przegl\u0105d ryzyk, projekty quick review<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Podmioty powi\u0105zane powinny w taki spos\u00f3b kszta\u0142towa\u0107 przebieg wzajemnych transakcji i innych zdarze\u0144 gospodarczych, aby ustalone warunki odpowiada\u0142y warunkom rynkowym, w szczeg\u00f3lno\u015bci, aby cena ustalona w tych transakcjach (tzw. cena transferowa) kszta\u0142towa\u0142a si\u0119 na poziomie cen rynkowych (ang. arm\u2019s length principle). Sprostanie tym obowi\u0105zkom wymaga przeprowadzenia kompleksowych i skomplikowanych analiz por\u00f3wnawczych (benchmarking study), kt\u00f3rych celem [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":2051,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uslugi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ustalenie rynkowego poziomu cen - TPA Poland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/ustalenie-rynkowego-poziomu-cen\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ustalenie rynkowego poziomu cen - TPA Poland\" \/>\n<meta property=\"og:description\" content=\"Podmioty powi\u0105zane powinny w taki spos\u00f3b kszta\u0142towa\u0107 przebieg wzajemnych transakcji i innych zdarze\u0144 gospodarczych, aby ustalone warunki odpowiada\u0142y warunkom rynkowym, w szczeg\u00f3lno\u015bci, aby cena ustalona w tych transakcjach (tzw. cena transferowa) kszta\u0142towa\u0142a si\u0119 na poziomie cen rynkowych (ang. arm\u2019s length principle). 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