Challenges in transfer pricing: A concept of safe harbours for financial transactions

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F22%3APU147341" target="_blank" >RIV/00216305:26510/22:PU147341 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/62156489:43110/22:43923607

Výsledek na webu

<a href="https://finquarterly.com/current-issue/?number=75&id=582" target="_blank" >https://finquarterly.com/current-issue/?number=75&id=582</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/fiqf-2022-0025" target="_blank" >10.2478/fiqf-2022-0025</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Challenges in transfer pricing: A concept of safe harbours for financial transactions

Popis výsledku v původním jazyce

The OECD project against BEPS has brought and initiated many changes – among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter X). This step can be considered beneficial. However, meeting all the requirements for setting a transfer price for financial transactions seems to remain a very demanding and expensive task. Furthermore, the OECD Transfer Pricing Guidelines have been of a general nature rather than providing responses to all potential problems and circumstances – they provide fundamental ideas and principles. Thus, the potential to apply a simplified procedure for setting a transfer price (even for financial transactions) can be viewed as desirable, both for taxpayers and tax authorities. The aim of the paper is linked to this idea – to present the results of a comparative study dealing with the rules for safe harbours for financial transactions (namely loans) as established worldwide, providing a summary of existing concepts and systematized criteria for a safe harbour to be considered.

Název v anglickém jazyce

Challenges in transfer pricing: A concept of safe harbours for financial transactions

Popis výsledku anglicky

The OECD project against BEPS has brought and initiated many changes – among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter X). This step can be considered beneficial. However, meeting all the requirements for setting a transfer price for financial transactions seems to remain a very demanding and expensive task. Furthermore, the OECD Transfer Pricing Guidelines have been of a general nature rather than providing responses to all potential problems and circumstances – they provide fundamental ideas and principles. Thus, the potential to apply a simplified procedure for setting a transfer price (even for financial transactions) can be viewed as desirable, both for taxpayers and tax authorities. The aim of the paper is linked to this idea – to present the results of a comparative study dealing with the rules for safe harbours for financial transactions (namely loans) as established worldwide, providing a summary of existing concepts and systematized criteria for a safe harbour to be considered.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50200 - Economics and Business

Projekt

<a href="/cs/project/TL05000328" target="_blank" >TL05000328: Stanovení obvyklé ceny u finančních transakcí náhledem principu tržního odstupu</a><br>

Návaznosti

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

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Financial Internet Quaterly

ISSN

2719-3454

e-ISSN

—

Svazek periodika

18

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

12

Strana od-do

23-34

Kód UT WoS článku

000982594400003

EID výsledku v databázi Scopus

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