Practical Application of Art. 9 OECD Model Convention: the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00225516" target="_blank" >RIV/62156489:43110/14:00225516 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun201462020397" target="_blank" >http://dx.doi.org/10.11118/actaun201462020397</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201462020397" target="_blank" >10.11118/actaun201462020397</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Practical Application of Art. 9 OECD Model Convention: the Czech Republic

Popis výsledku v původním jazyce

All transfer prices determined between the associated enterprises must comply with the arm's length principle. The arm's length principle for associated enterprises is mentioned in Art. 9(1) of the OECD Model Convention, which was also adopted by the OECD Member states into their national law. However, not all OECD Member states adopted the next part of Art. 9, namely Art. 9(2), with the same way, some of them, like the Czech Republic, entered a reservation on Art. 9 (2) OECD Model Convention. In this paper the practical application of Art. 9 is analyzed from the point of view of the Czech Ministry of Finance, where the corresponding adjustment and time-limit issue are highlighted. On the basis of the results of analysis, where the history, context andpurpose of Art. 9 OECD Model Convention have to be taken into account, are made some recommendations.

Název v anglickém jazyce

Practical Application of Art. 9 OECD Model Convention: the Czech Republic

Popis výsledku anglicky

All transfer prices determined between the associated enterprises must comply with the arm's length principle. The arm's length principle for associated enterprises is mentioned in Art. 9(1) of the OECD Model Convention, which was also adopted by the OECD Member states into their national law. However, not all OECD Member states adopted the next part of Art. 9, namely Art. 9(2), with the same way, some of them, like the Czech Republic, entered a reservation on Art. 9 (2) OECD Model Convention. In this paper the practical application of Art. 9 is analyzed from the point of view of the Czech Ministry of Finance, where the corresponding adjustment and time-limit issue are highlighted. On the basis of the results of analysis, where the history, context andpurpose of Art. 9 OECD Model Convention have to be taken into account, are made some recommendations.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GA13-21683S" target="_blank" >GA13-21683S: Kvantifikace dopadů zavedení společného konsolidovaného korporátního základu daně na příjmovou stránku rozpočtu České Republiky</a><br>

Návaznosti

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

Rok uplatnění

2014

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

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Svazek periodika

62

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

7

Strana od-do

397-403

Kód UT WoS článku

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EID výsledku v databázi Scopus

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