(Państwowa Szkoła Wyższa im. Papieża Jana Pawła II w Białej Podlaskiej, 2019-09-30)
Podstawka, Marian
Subject and purpose of work: The subject of this study is transfer prices and their use for optimization
of financial burdens of international companies (capital groups). The purpose of this study was to
present transfer pricing issues in the light of applicable law and using them for tax purposes.
Materials and methods: The study uses literature and data from the World Bank and Google. Methods
of descriptive and tabular analysis and inference were used.
Results: Google makes 91% of its revenues outside the US.
Conclusions: Transfer pricing is a tool for optimizing tax burden of international companies that bring
them benefits in the form of the so-called “globalization annuity”, which makes them economically
stronger and more technologically competitive. Polish tax law on transfer pricing has been tightened
since 2001; transfer pricing issues are also regulated by the European Union and the Organization for
Economic Cooperation and Development (OECD).