The Resource Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices

Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices

Label
Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
Title
Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
Creator
Subject
Language
eng
Summary
On 27 January 2011, the Czech Supreme Administrative Court issued a decision on the Czech transfer pricing rules clarifying the burden of proof in transfer pricing cases, the application of various methods for determining an arm's length price, as well as the extent of possible adjustments where the arm's length price is defined within a certain range. This note analyses the decision in light of the recently revised OECD Guidelines (July 2010 edition)
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
http://library.link/vocab/creatorName
Fekar, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • burden of proof
  • arm's length principle
  • transfer pricing adjustment
  • case law
Label
Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
Instantiates
Publication
Label
Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
Publication

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