Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Study

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F19%3APU131424" target="_blank" >RIV/00216305:26510/19:PU131424 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.11118/actaun201967010209" target="_blank" >https://doi.org/10.11118/actaun201967010209</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201967010209" target="_blank" >10.11118/actaun201967010209</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Study

Popis výsledku v původním jazyce

An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties – taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach such a desirable status – namely with the Advance Pricing Agreement (hereinafter referred to as “APA” only). The aim of the paper is to identify fundamental rules as stated for the APAs in the standards of the OECD and subsequently describe, assess and compare general rules for the APAs in the Czech and Polish domestic law. The research realized is based on a qualitative research; a case study was selected for its realization. A content analysis of a text was a technique used for the collection of relevant data and information. On the basis of results reached, one can observe that the Czech domestic legal regulation does not meet the criteria, unlike polish one, for the APAs as stated by the OECD. The legal regulation contained in the Czech domestic law is insufficient and in this respect the provisions contained in the Polish domestic law can be considered as a suitable and inspiring. Following this conclusion, authors present some de lege ferenda proposals for the Czech domestic law rising from the Polish domestic law.

Název v anglickém jazyce

Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Study

Popis výsledku anglicky

An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties – taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach such a desirable status – namely with the Advance Pricing Agreement (hereinafter referred to as “APA” only). The aim of the paper is to identify fundamental rules as stated for the APAs in the standards of the OECD and subsequently describe, assess and compare general rules for the APAs in the Czech and Polish domestic law. The research realized is based on a qualitative research; a case study was selected for its realization. A content analysis of a text was a technique used for the collection of relevant data and information. On the basis of results reached, one can observe that the Czech domestic legal regulation does not meet the criteria, unlike polish one, for the APAs as stated by the OECD. The legal regulation contained in the Czech domestic law is insufficient and in this respect the provisions contained in the Polish domestic law can be considered as a suitable and inspiring. Following this conclusion, authors present some de lege ferenda proposals for the Czech domestic law rising from the Polish domestic law.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

2464-8310

Svazek periodika

67

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

16

Strana od-do

209-224

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85062571466