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Changes in Advance Pricing Agreements
rules (entering into force in 2016). Finally, transfer pricing documentaryThe Polish legislature has recently been active in the field of transfer pricing. First, changes were introduced in basic provisio...
AG - Právní vědy
- 2016 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Optimal penalty for breaking the transfer pricing rules
Main topics of the document: transfer pricing; taxation; penalty; pricing strategy...
AH - Ekonomie
- 2006 •
- D
Rok uplatnění
D - Stať ve sborníku
Proposal of transfer pricing rule for SMEs: case study of the Czech Republic
are not able to bear the high administrative burden to comply with transfer pricing rules transfer pricing rules for SMEs or excluded SMEs from transfer pricing rules. ...
Finance
- 2016 •
- D •
- Link
Rok uplatnění
D - Stať ve sborníku
Výsledek na webu
On the Properties of Transfer Pricing Rules
Basic themes of document: transfer prices; taxation; multinational enterprises...
AE - Řízení, správa a administrativa
- 2008 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
The OECD Transfer Pricing Rules and Their Properties
Basic themes of document: transfer price; taxation; multinational enterprises...
AE - Řízení, správa a administrativa
- 2009 •
- D
Rok uplatnění
D - Stať ve sborníku
Transfer Pricing in Intragroup Financial Transactions from the Perspective of Expert Opinion
The paper systematizes the rules relating to the determination of the transfer price by an expert while putting emphasis on the rules governing the area of financial transactions as deduced from related case-law....
Finance
- 2022 •
- O
Rok uplatnění
O - Ostatní výsledky
Transfer pricing and the Czech tax policy
through transfer pricing rules. Transfer pricing as one of the important areas and the tax revenues of the jurisdictions. This paper is focused on the transfer pricing rules use...
AE - Řízení, správa a administrativa
- 2010 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Thin Capitalization Rules in the Perspective of Transfer Pricing
Basic themes of document: transfer pricing; arm's length interests; thin capitalization test; credit risk...
AH - Ekonomie
- 2012 •
- D
Rok uplatnění
D - Stať ve sborníku
Transfer pricing rules in EU member states
. Transfer pricing rules should prevent taxpayers from shifting income to related personOne of the important area of international taxes is transfer pricing. Transfer on the tranfer pricing
AE - Řízení, správa a administrativa
- 2010 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Transfer Pricing - Internal Comparables
Paper deals with the rules for the utilization of the internal comparables as established in the Instruction by General Financial Directorate D-34, standards established in the OECD Transfer Pricing Guidelines for Multinati...
Finance
- 2020 •
- Jost •
- Link
Rok uplatnění
Jost - Ostatní články v recenzovaných periodicích
Výsledek na webu
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