2007, Vol. 17, Issue 1, an item 5

KROIK J., MALARA Z., The conditions of decision  making undertaken within transaction processes linked enterprises

    Along with the development of world and regional economy the importance of the transfer pricing is growing up. In the paper, some results of research accomplished in Poland, in 2006, are partly presented. It was carried out upon a large number of Polish enterprises belonging to capital groups (financial holdings). Based on the final results some important aspects of transfer pricing are briefly presented and interpreted. General factors connected with decision making as far as transfer pricing is concerned are discussed as well. A final assessment was made upon the results of decision making within transaction process linked enterprises and their influence on transfer pricing fixed mutually.

    The conclusions also included other final results obtained concerning the topic under consideration in Poland. They confirmed the tendency observed in the last years according to which the determinants treated in theory as fundamental factors in creating transfer pricing become gradually changed.

Keywords: decision making, transfer pricing