Publikacja zdobyła trzecie miejsce w konkursie ECONOMICUS Dziennika Gazety Prawnej w kategorii „Najlepszy poradnik biznesowy”.

Przewodnik po dokumentacji cen transferowych to publikacja, która w sposób praktyczny przeprowadzi podatników przez nowe regulacje dotyczące sporządzania dokumentacji w zakresie cen transferowych.

Podatniku zobligowany do sporządzenia dokumentacji, z książki dowiesz się m.in.:

jakie dokumenty będą dla Ciebie obowiązkowe,

jakie informacje powinny zostać przekazane w treści dokumentacji, aby prawidłowo wywiązać się z obowiązku jej sporządzenia,

jakie obowiązki sprawozdawcze wynikają z przepisów o cenach transferowych,

jak i kiedy należy aktualizować dokumentację.

Książka zawiera przykładowe wzory dokumentacji, które mogą być wykorzystane przez podatników spełnianjących obowiązki wynikające z przepisów prawa. Przedstawione wzory mają charakter poglądowy i są efektem doświadczeń oraz wieloletniej pracy zespołu autorów.

Główne zmiany w zakresie dokumentacji cen transferowych dotyczą w szczególności:

uregulowania w sposób odmienny niż dotychczasowy kryteriów warunkujących powstanie obowiązku sporządzania dokumentacji cen transferowych,

wprowadzenia kilkustopniowej dokumentacji, w której zakres przygotowywanych dokumentacji (ujawnianych danych) uwarunkowany jest rozmiarem prowadzonej działalności,

wprowadzenia wyraźnego obowiązku sporządzenia dokumentacji cen transferowych przez wspólników spółek osobowych,

określenia terminów na sporządzenie i przedłożenie niektórych elementów dokumentacji bez wezwania organów podatkowych,

zmiany progu powiązań kapitałowych warunkującego przygotowanie dokumentacji cen transferowych z 5% na 25%.

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