@misc{Lipniewicz_Rafał_Wartości_2019, author={Lipniewicz, Rafał}, copyright={Copyright by Uniwersytet Wrocławski}, address={Wrocław}, howpublished={online}, year={2019}, publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii}, language={pol}, abstract={Transfer pricing rules, which are used for tax purposes, are concerned with determining the conditions (including the price) for transactions within an capital groups resulting in the allocation of profits to group members. New OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance specially tailored to determining arm’s length conditions for transactions that involve the use or transfer of intangibles. This article deals with the crucial aspects of intangibles in a transfer pricing context, and its impact on business risk}, title={Wartości niematerialne w kalkulacji cen transferowych – uwagi na tle projektu BEPS}, keywords={transfer pricing, BEPS, intangible assets}, }