Regulations and research trends in transfer pricing

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F24%3A43974268" target="_blank" >RIV/49777513:23510/24:43974268 - isvavai.cz</a>

Result on the web

<a href="https://drive.google.com/file/d/10ufGZtWvb5rX9EMVbkMBC4wVKNq80q8_/view" target="_blank" >https://drive.google.com/file/d/10ufGZtWvb5rX9EMVbkMBC4wVKNq80q8_/view</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Regulations and research trends in transfer pricing

Original language description

Transfer pricing is a key element in intra-company transactions between related entities in multinational corporations. Given that these transactions take place within one corporate group, transfer prices can have a significant impact on the profitability of individual parts of this group (individual businesses), which in turn affects the amount of taxes paid in the individual countries where the corporation operates. However, transfer pricing plays a fundamental role not only in corporate economics, but also in international tax policy. The aim of this contribution is to first characterize transfer pricing in the domestic and international tax environment, then to describe the legal regulations that affect multinational corporations and the description of tax risks that may arise as a result of their incorrect setting. The main goal of the contribution is the identification of clusters of research questions or hypotheses and methods of their verification, which are found in scientific studies dealing with the topic of transfer prices. The purpose of the article is therefore to find out what topics or the problems are scientifically and researchly processed within the framework of transfer pricing and are therefore considered key. To achieve the goal, the method of analysis of legal regulations is used, on the one hand, in order to create a comprehensive framework of regulatory regulations and tax risks. Subsequently, the method of analysis of scientific studies from the most used database of scientific works in the Czech Republic, which is the Web of Science. Using cluster analysis, the main areas of research questions or hypotheses and their verification methods are identified. Using the synthesis method, these research questions/hypotheses are divided into categories (0-3 years, 3-5 years, 5-10 years) according to the date of publication of a specific study. This contribution is therefore a comprehensive overview of published topics from selected scientific publications.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2024

Confidentiality

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

Article name in the collection

Conference Proceedings – Business Trends 2024

ISBN

978-80-261-1270-9

ISSN

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e-ISSN

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Number of pages

12

Pages from-to

276-287

Publisher name

Západočeská univerzita v Plzni

Place of publication

Plzeň

Event location

Plzeň

Event date

Nov 21, 2024

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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