Challenges in transfer pricing: A concept of safe harbours for financial transactions

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F22%3APU147341" target="_blank" >RIV/00216305:26510/22:PU147341 - isvavai.cz</a>

Alternative codes found

RIV/62156489:43110/22:43923607

Result on the web

<a href="https://finquarterly.com/current-issue/?number=75&id=582" target="_blank" >https://finquarterly.com/current-issue/?number=75&id=582</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/fiqf-2022-0025" target="_blank" >10.2478/fiqf-2022-0025</a>

Result language

angličtina

Original language name

Challenges in transfer pricing: A concept of safe harbours for financial transactions

Original language description

The OECD project against BEPS has brought and initiated many changes – among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter X). This step can be considered beneficial. However, meeting all the requirements for setting a transfer price for financial transactions seems to remain a very demanding and expensive task. Furthermore, the OECD Transfer Pricing Guidelines have been of a general nature rather than providing responses to all potential problems and circumstances – they provide fundamental ideas and principles. Thus, the potential to apply a simplified procedure for setting a transfer price (even for financial transactions) can be viewed as desirable, both for taxpayers and tax authorities. The aim of the paper is linked to this idea – to present the results of a comparative study dealing with the rules for safe harbours for financial transactions (namely loans) as established worldwide, providing a summary of existing concepts and systematized criteria for a safe harbour to be considered.

Czech name

—

Czech description

—

Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50200 - Economics and Business

Project

<a href="/en/project/TL05000328" target="_blank" >TL05000328: Setting the market price for the financnial transactions while using the arm´s length principle</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2022

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Financial Internet Quaterly

ISSN

2719-3454

e-ISSN

—

Volume of the periodical

18

Issue of the periodical within the volume

4

Country of publishing house

PL - POLAND

Number of pages

12

Pages from-to

23-34

UT code for WoS article

000982594400003

EID of the result in the Scopus database

—