Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Study

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F19%3APU131424" target="_blank" >RIV/00216305:26510/19:PU131424 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.11118/actaun201967010209" target="_blank" >https://doi.org/10.11118/actaun201967010209</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201967010209" target="_blank" >10.11118/actaun201967010209</a>

Result language
angličtina
Original language name
Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Study
Original language description
An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties – taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach such a desirable status – namely with the Advance Pricing Agreement (hereinafter referred to as “APA” only). The aim of the paper is to identify fundamental rules as stated for the APAs in the standards of the OECD and subsequently describe, assess and compare general rules for the APAs in the Czech and Polish domestic law. The research realized is based on a qualitative research; a case study was selected for its realization. A content analysis of a text was a technique used for the collection of relevant data and information. On the basis of results reached, one can observe that the Czech domestic legal regulation does not meet the criteria, unlike polish one, for the APAs as stated by the OECD. The legal regulation contained in the Czech domestic law is insufficient and in this respect the provisions contained in the Polish domestic law can be considered as a suitable and inspiring. Following this conclusion, authors present some de lege ferenda proposals for the Czech domestic law rising from the Polish domestic law.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
2464-8310
Volume of the periodical
67
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
16
Pages from-to
209-224
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85062571466

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