TAX IMPLICATIONS OF TRANSFER PRICING
| Název česky | DAŇOVÉ ÚČINKY TRANSFER PRICINGU |
|---|---|
| Autoři | |
| Rok publikování | 2015 |
| Druh | Článek ve sborníku |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Právní vědy |
| Klíčová slova | Transfer Pricing, Tax Evasion, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Multinational Enterprises, Income Tax, Arm´s Length Principle |
| Popis | Transfer pricing - setting of prices for intra-group or company transfers of goods and services has been recently attracting more and more attention especially with connection to optimizing the multinational enterprises´ tax liabilities. There are five generally accepted methods of determining the transfer prices which are meeting the essential requirement to be in compliance with arm´s length principle - when pricing the transfer of goods between affiliated companies, the companies should treat the transaction as if it was taking place between unconnected parties. |
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