Regulations and research trends in transfer pricing

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Regulations and research trends in transfer pricing

Popis výsledku v původním jazyce

Transfer pricing is a key element in intra-company transactions between related entities in multinational corporations. Given that these transactions take place within one corporate group, transfer prices can have a significant impact on the profitability of individual parts of this group (individual businesses), which in turn affects the amount of taxes paid in the individual countries where the corporation operates. However, transfer pricing plays a fundamental role not only in corporate economics, but also in international tax policy. The aim of this contribution is to first characterize transfer pricing in the domestic and international tax environment, then to describe the legal regulations that affect multinational corporations and the description of tax risks that may arise as a result of their incorrect setting. The main goal of the contribution is the identification of clusters of research questions or hypotheses and methods of their verification, which are found in scientific studies dealing with the topic of transfer prices. The purpose of the article is therefore to find out what topics or the problems are scientifically and researchly processed within the framework of transfer pricing and are therefore considered key. To achieve the goal, the method of analysis of legal regulations is used, on the one hand, in order to create a comprehensive framework of regulatory regulations and tax risks. Subsequently, the method of analysis of scientific studies from the most used database of scientific works in the Czech Republic, which is the Web of Science. Using cluster analysis, the main areas of research questions or hypotheses and their verification methods are identified. Using the synthesis method, these research questions/hypotheses are divided into categories (0-3 years, 3-5 years, 5-10 years) according to the date of publication of a specific study. This contribution is therefore a comprehensive overview of published topics from selected scientific publications.

Název v anglickém jazyce

Regulations and research trends in transfer pricing

Popis výsledku anglicky

Transfer pricing is a key element in intra-company transactions between related entities in multinational corporations. Given that these transactions take place within one corporate group, transfer prices can have a significant impact on the profitability of individual parts of this group (individual businesses), which in turn affects the amount of taxes paid in the individual countries where the corporation operates. However, transfer pricing plays a fundamental role not only in corporate economics, but also in international tax policy. The aim of this contribution is to first characterize transfer pricing in the domestic and international tax environment, then to describe the legal regulations that affect multinational corporations and the description of tax risks that may arise as a result of their incorrect setting. The main goal of the contribution is the identification of clusters of research questions or hypotheses and methods of their verification, which are found in scientific studies dealing with the topic of transfer prices. The purpose of the article is therefore to find out what topics or the problems are scientifically and researchly processed within the framework of transfer pricing and are therefore considered key. To achieve the goal, the method of analysis of legal regulations is used, on the one hand, in order to create a comprehensive framework of regulatory regulations and tax risks. Subsequently, the method of analysis of scientific studies from the most used database of scientific works in the Czech Republic, which is the Web of Science. Using cluster analysis, the main areas of research questions or hypotheses and their verification methods are identified. Using the synthesis method, these research questions/hypotheses are divided into categories (0-3 years, 3-5 years, 5-10 years) according to the date of publication of a specific study. This contribution is therefore a comprehensive overview of published topics from selected scientific publications.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings – Business Trends 2024

ISBN

978-80-261-1270-9

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

276-287

Název nakladatele

Západočeská univerzita v Plzni

Místo vydání

Plzeň

Místo konání akce

Plzeň

Datum konání akce

21. 11. 2024

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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