Practical Application of Art. 9 OECD Model Convention: the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00225516" target="_blank" >RIV/62156489:43110/14:00225516 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201462020397" target="_blank" >http://dx.doi.org/10.11118/actaun201462020397</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201462020397" target="_blank" >10.11118/actaun201462020397</a>

Result language

angličtina

Original language name

Practical Application of Art. 9 OECD Model Convention: the Czech Republic

Original language description

All transfer prices determined between the associated enterprises must comply with the arm's length principle. The arm's length principle for associated enterprises is mentioned in Art. 9(1) of the OECD Model Convention, which was also adopted by the OECD Member states into their national law. However, not all OECD Member states adopted the next part of Art. 9, namely Art. 9(2), with the same way, some of them, like the Czech Republic, entered a reservation on Art. 9 (2) OECD Model Convention. In this paper the practical application of Art. 9 is analyzed from the point of view of the Czech Ministry of Finance, where the corresponding adjustment and time-limit issue are highlighted. On the basis of the results of analysis, where the history, context andpurpose of Art. 9 OECD Model Convention have to be taken into account, are made some recommendations.

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

2014

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

62

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

7

Pages from-to

397-403

UT code for WoS article

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EID of the result in the Scopus database

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