Transfer Pricing and Safe Harbours

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00212411" target="_blank" >RIV/62156489:43110/13:00212411 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201361072757" target="_blank" >http://dx.doi.org/10.11118/actaun201361072757</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361072757" target="_blank" >10.11118/actaun201361072757</a>

Result language

angličtina

Original language name

Transfer Pricing and Safe Harbours

Original language description

Transfer prices are significant for both taxpayers and tax administrations because they determine in large part taxable profits of associated enterprises in different tax jurisdictions. Moreover, in the context of taxation, transfer prices must be complied with the arm's length principle. However, Multinational Enterprises have been faced daily by conflicting rules and approaches to applying the arm's length principle, burdensome documentation requirements, inconsistent audit standards and unpredictablecompetent authority outcomes. Therefore, the Committee on Fiscal Affairs launched another project on the administrative aspects of transfer pricing in 2010. On 16 May 2013 as a partial solution of this project was approved by the OECD Council the Revised Section E on Safe Harbours in Chapter IV of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Authorities. The paper is focused on signifi cant changes of newly approved chapter IV of the Transfer Pricing Guidelines

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GA13-21683S" target="_blank" >GA13-21683S: The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic</a><br>

Continuities

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

Publication year

2013

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

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Volume of the periodical

61

Issue of the periodical within the volume

7

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

2757-2768

UT code for WoS article

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EID of the result in the Scopus database

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