The transfer pricing: The full-fledged manufacturer case study

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F23%3A43907026" target="_blank" >RIV/60076658:12510/23:43907026 - isvavai.cz</a>

Výsledek na webu

<a href="https://omp.ef.jcu.cz/index.php/EF/catalog/book/88" target="_blank" >https://omp.ef.jcu.cz/index.php/EF/catalog/book/88</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.32725/978-80-7694-053-6.57" target="_blank" >10.32725/978-80-7694-053-6.57</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The transfer pricing: The full-fledged manufacturer case study

Popis výsledku v původním jazyce

The transfer pricing is now not only a topic for multinational companies, but also for every company cooperating in multi-companies networks. The activity of tax administrators in the tax audit focused on transfer prices is increasing, and this issue becomes an almost standard part of a regular tax audit focused on corporate income tax.This paper deals with the issue of transfer pricing in a company evaluated as a full-fledge manufacturer, that is, a part of a multinational company. The concerned company is currently working to improve the quality of transfer pricing documentation. The purpose of this article is to demonstrate, in a brief case study, the basic procedure used to evaluate the differences between prices for independent companies and for associated companies. The evaluated transactions are compared with the data available from companies operating in the same industry. It was found that the profitability of the company is comparable to the expected profitability based on the calculated market profit range. According to the risk analysis, the main risks to the company resulting from the market environment and the poorly established transfer pricing policy.

Název v anglickém jazyce

The transfer pricing: The full-fledged manufacturer case study

Popis výsledku anglicky

The transfer pricing is now not only a topic for multinational companies, but also for every company cooperating in multi-companies networks. The activity of tax administrators in the tax audit focused on transfer prices is increasing, and this issue becomes an almost standard part of a regular tax audit focused on corporate income tax.This paper deals with the issue of transfer pricing in a company evaluated as a full-fledge manufacturer, that is, a part of a multinational company. The concerned company is currently working to improve the quality of transfer pricing documentation. The purpose of this article is to demonstrate, in a brief case study, the basic procedure used to evaluate the differences between prices for independent companies and for associated companies. The evaluated transactions are compared with the data available from companies operating in the same industry. It was found that the profitability of the company is comparable to the expected profitability based on the calculated market profit range. According to the risk analysis, the main risks to the company resulting from the market environment and the poorly established transfer pricing policy.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 17th International Scientific Conference:Challenges and Opportunities in the Digital World.

ISBN

978-80-7694-053-6

ISSN

2336-6788

e-ISSN

—

Počet stran výsledku

6

Strana od-do

370-375

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

2. 11. 2023

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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