The effects of changes in transfer pricing policy of the business models in 21st century

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A43908758" target="_blank" >RIV/62156489:43110/12:43908758 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The effects of changes in transfer pricing policy of the business models in 21st century

Popis výsledku v původním jazyce

all means operating in the world generate their revenues through a business model which have a certain organization of functions performed, assets used and risks assumed. In case of using only external data with any profit transactional method is very difficult to recognize this functional profile for each entity, so in this case the part of comparability analysis is not used in practice. Therefore, the determined arm's length prices are not so accurate with result of inaccurate impacts on tax revenuesand tax burden. Neverthe-less, the changes in economic environment in 21st century have resulted into the situation, when all governments have been increasingly focused on raising revenues through taxation and when many entities are being restructured ortransformed on the multinational entities with different business models. The aim of the paper is to evaluate the impact of different arm's length transfer prices, determined for the business model consisting of a central entrepreneur wi

Název v anglickém jazyce

The effects of changes in transfer pricing policy of the business models in 21st century

Popis výsledku anglicky

all means operating in the world generate their revenues through a business model which have a certain organization of functions performed, assets used and risks assumed. In case of using only external data with any profit transactional method is very difficult to recognize this functional profile for each entity, so in this case the part of comparability analysis is not used in practice. Therefore, the determined arm's length prices are not so accurate with result of inaccurate impacts on tax revenuesand tax burden. Neverthe-less, the changes in economic environment in 21st century have resulted into the situation, when all governments have been increasingly focused on raising revenues through taxation and when many entities are being restructured ortransformed on the multinational entities with different business models. The aim of the paper is to evaluate the impact of different arm's length transfer prices, determined for the business model consisting of a central entrepreneur wi

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

New Role of Public Finance 2012

ISBN

978-80-7478-012-7

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

247-256

Název nakladatele

Wolters Kluwer a.s.

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

12. 4. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000329534700024