The Resource Czech Republic rethinks transfer pricing rules
Czech Republic rethinks transfer pricing rules
Resource Information
The item Czech Republic rethinks transfer pricing rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Czech Republic rethinks transfer pricing rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Czech tax authorities have revised their approach to transfer pricing in an effort to improve compliance with transfer pricing regulations and to enhance awareness of transfer pricing rules. This article discusses some court cases on the burden of proof, in-kind contributions, the comparable uncontrolled price (CUP) method, secret comparables and valuation reports, and corresponding adjustments
- Language
- eng
- Label
- Czech Republic rethinks transfer pricing rules
- Title
- Czech Republic rethinks transfer pricing rules
- Language
- eng
- Summary
- Czech tax authorities have revised their approach to transfer pricing in an effort to improve compliance with transfer pricing regulations and to enhance awareness of transfer pricing rules. This article discusses some court cases on the burden of proof, in-kind contributions, the comparable uncontrolled price (CUP) method, secret comparables and valuation reports, and corresponding adjustments
- Citation source
- In: Tax notes international. - Arlington. - Vol. 42 (2006),
- http://library.link/vocab/creatorName
- Mkrtchyan, T
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- case law
- burden of proof
- CUP method
- secret comparables
- valuation
- corresponding adjustment
- Label
- Czech Republic rethinks transfer pricing rules
- Label
- Czech Republic rethinks transfer pricing rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Czech-Republic-rethinks-transfer-pricing/TalxmIOcFFo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Czech-Republic-rethinks-transfer-pricing/TalxmIOcFFo/">Czech Republic rethinks transfer pricing rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Czech-Republic-rethinks-transfer-pricing/TalxmIOcFFo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Czech-Republic-rethinks-transfer-pricing/TalxmIOcFFo/">Czech Republic rethinks transfer pricing rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
