The Resource Czech Republic rethinks transfer pricing rules

Czech Republic rethinks transfer pricing rules

Label
Czech Republic rethinks transfer pricing rules
Title
Czech Republic rethinks transfer pricing rules
Creator
Subject
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
Instantiates
Publication
Label
Czech Republic rethinks transfer pricing rules
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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