{"id":2090,"date":"2024-07-05T08:44:50","date_gmt":"2024-07-05T08:44:50","guid":{"rendered":"https:\/\/www.tpa-group.pl\/?p=2090"},"modified":"2025-02-19T10:17:33","modified_gmt":"2025-02-19T10:17:33","slug":"przeglad-ryzyk-projekty-quick-review","status":"publish","type":"post","link":"https:\/\/www.tpa-group.pl\/pl\/uslugi\/przeglad-ryzyk-projekty-quick-review\/","title":{"rendered":"Przegl\u0105d ryzyk, projekty quick review"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2090\" class=\"elementor elementor-2090\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-919269c e-flex e-con-boxed e-con e-parent\" data-id=\"919269c\" 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-f1fbf33 elementor-widget elementor-widget-text-editor\" data-id=\"f1fbf33\" 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;\">Naruszenie zasady arm\u2019s length w transakcjach zawieranych pomi\u0119dzy podmiotami powi\u0105zanymi nara\u017ca podmioty na ryzyko kontroli podatkowej, doszacowania dochod\u00f3w przez organy podatkowe, a tym samym powstania zaleg\u0142o\u015bci podatkowych, narastaj\u0105cych odsetek od tych zaleg\u0142o\u015bci, d\u0142ugotrwa\u0142ych i uci\u0105\u017cliwych spor\u00f3w z organami podatkowymi, sankcji dla podmiotu jak i sankcji karno-skarbowych dla cz\u0142onk\u00f3w zarz\u0105du, na kt\u00f3rych spoczywa obowi\u0105zek stosowania cen rynkowych. W tym ostatnim kontek\u015bcie nale\u017cy pami\u0119ta\u0107 o obowi\u0105zku corocznego sk\u0142adania przez cz\u0142onk\u00f3w zarz\u0105du deklaracji TRP wraz z o\u015bwiadczeniem potwierdzaj\u0105cym zgodno\u015b\u0107 stosowanych cen z poziomem rynkowym. Dlatego tak wa\u017cne jest zadbanie o to, aby ceny stosowane w transakcjach zawieranych pomi\u0119dzy podmiotami powi\u0105zanymi odpowiada\u0142y zasadzie cen rynkowych, a polityka cen transferowych danej grupy by\u0142a sp\u00f3jna i zgodna z faktycznym zaanga\u017cowaniem podmiot\u00f3w w \u0142a\u0144cuch tworzenia warto\u015bci.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">W tym zakresie oferujemy us\u0142ugi polegaj\u0105ce na:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">badaniu i ocenie ekspozycji danej firmy czy te\u017c ca\u0142ej grupy kapita\u0142owej na ryzyko podatkowe w zakresie cen transferowych poprzez weryfikacj\u0119 stosowanych zasad rozlicze\u0144 i poziomu cen w transakcjach zawieranych pomi\u0119dzy podmiotami powi\u0105zanymi w ramach danej grupy kapita\u0142owej pod k\u0105tem ich zgodno\u015bci z warunkami rynkowymi,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">weryfikacji posiadanych przez dany podmiot analiz por\u00f3wnawczych pod k\u0105tem ich adekwatno\u015bci dla danej transakcji, aktualno\u015bci oraz poprawno\u015bci ich sporz\u0105dzenia z perspektywy wymog\u00f3w okre\u015blonych przez polskie przepisy w tym zakresie,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">weryfikacji wp\u0142ywu pandemii COVID-19 i czynnik\u00f3w kryzysowych w latach 2022-2023 na warunki transakcji, metody kalkulacji cen transferowych, otoczenie gospodarcze i aktualno\u015b\u0107 analiz por\u00f3wnawczych,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">weryfikacji funkcji, uzgodnie\u0144 umownych z podmiotami powi\u0105zanymi i ich faktycznej realizacji,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">szacowaniu potencjalnego ryzyka podatkowego,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wskazaniu rekomendowanych dzia\u0142a\u0144 w celu ograniczenia zidentyfikowanych ryzyk,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">opracowaniu i implementacji strategicznych rozwi\u0105za\u0144, pozwalaj\u0105cych na ograniczenie ryzyka cen transferowych.<\/span><\/li>\n<\/ul>\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-851ff21 elementor-widget elementor-widget-heading\" data-id=\"851ff21\" 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-cac4a6e e-flex e-con-boxed e-con e-parent\" data-id=\"cac4a6e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2bb918c e-con-full e-flex e-con e-child\" data-id=\"2bb918c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-111c77f elementor-widget elementor-widget-single-person-card\" data-id=\"111c77f\" 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-ed13f21 e-con-full e-flex e-con e-child\" data-id=\"ed13f21\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-678d6ac elementor-widget elementor-widget-single-person-card\" data-id=\"678d6ac\" 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-4351b4d e-flex e-con-boxed e-con e-parent\" data-id=\"4351b4d\" 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-26f1541 elementor-widget elementor-widget-heading\" data-id=\"26f1541\" 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-7fc8a930 e-flex e-con-boxed e-con e-parent\" data-id=\"7fc8a930\" 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-552b396e megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"552b396e\" 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-1079e6e megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"1079e6e\" 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-0287276 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"0287276\" 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-775e952 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"775e952\" 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-7d67b17 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"7d67b17\" 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\/ustalenie-rynkowego-poziomu-cen\/\">\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\">Ustalenie rynkowego poziomu cen<\/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-038b868 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"038b868\" 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-a10def3 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"a10def3\" 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-12f15d6 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"12f15d6\" 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-7ad4aac megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"7ad4aac\" 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>Naruszenie zasady arm\u2019s length w transakcjach zawieranych pomi\u0119dzy podmiotami powi\u0105zanymi nara\u017ca podmioty na ryzyko kontroli podatkowej, doszacowania dochod\u00f3w przez organy podatkowe, a tym samym powstania zaleg\u0142o\u015bci podatkowych, narastaj\u0105cych odsetek od tych zaleg\u0142o\u015bci, d\u0142ugotrwa\u0142ych i uci\u0105\u017cliwych spor\u00f3w z organami podatkowymi, sankcji dla podmiotu jak i sankcji karno-skarbowych dla cz\u0142onk\u00f3w zarz\u0105du, na kt\u00f3rych spoczywa obowi\u0105zek stosowania cen [&hellip;]<\/p>\n","protected":false},"author":41,"featured_media":2094,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2090","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>Przegl\u0105d ryzyk, projekty quick review - 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\/przeglad-ryzyk-projekty-quick-review\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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