@misc{Żyła_Mateusz_Ceny_2021,
 author={Żyła, Mateusz},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={Safe harbor simplifications have been in force in Polish tax law for several years, but their application still generates many doubts. Two types of this simplification exist in the corporate and personal income tax act - for low-value-added services and for financial transactions. Both of these solutions still need to be improved by the legislator in terms of consistency and clarity which will result in an increase of the use of these simplifications.},
 type={text},
 title={Ceny transferowe ‒ problemy w stosowaniu uproszczeń bezpiecznej przystani},
 doi={https://doi.org/10.34616/149352},
 keywords={arm’s lenght principle, Safe Harbour, related entities, transfer pricing},
}