The effects of changes in transfer pricing policy of the business models in 21st century

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A43908758" target="_blank" >RIV/62156489:43110/12:43908758 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The effects of changes in transfer pricing policy of the business models in 21st century
Original language description
all means operating in the world generate their revenues through a business model which have a certain organization of functions performed, assets used and risks assumed. In case of using only external data with any profit transactional method is very difficult to recognize this functional profile for each entity, so in this case the part of comparability analysis is not used in practice. Therefore, the determined arm's length prices are not so accurate with result of inaccurate impacts on tax revenuesand tax burden. Neverthe-less, the changes in economic environment in 21st century have resulted into the situation, when all governments have been increasingly focused on raising revenues through taxation and when many entities are being restructured ortransformed on the multinational entities with different business models. The aim of the paper is to evaluate the impact of different arm's length transfer prices, determined for the business model consisting of a central entrepreneur wi
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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