Transfer pricing rules in EU member states

One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The tran­sac­tions between these persons should be assessed at their arm’s length price in accordin...

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Main Author: Veronika Solilová
Format: Article
Language:English
Published: Mendel University Press 2010-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
APA
Online Access:https://acta.mendelu.cz/58/3/0243/
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spelling doaj-243ea51f87594f0f8adbe13cb58e07fd2020-11-25T00:51:45ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102010-01-0158324325010.11118/actaun201058030243Transfer pricing rules in EU member statesVeronika Solilová0Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republikaOne of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The tran­sac­tions between these persons should be assessed at their arm’s length price in according the arm’s length principle – international accepted standard – as the price which would have been agreed between unrelated parties in free market conditions. This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm’s length principle, define the related persons, apply recommendations of the OECD Guidelines, use the transfer pricing methods, require TP Documentation, exercise specific transfer pricing audit or impose specific penalties and apply APAs. Transfer pricing rules should prevent taxpayers from shifting income to related person organized in tax havens or in countries where they enjoy some special tax benefit.https://acta.mendelu.cz/58/3/0243/transfer pricingarm's length principleAPAOECD Transfer pricing guidelinesmultinational enterprises
collection DOAJ
language English
format Article
sources DOAJ
author Veronika Solilová
spellingShingle Veronika Solilová
Transfer pricing rules in EU member states
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
transfer pricing
arm's length principle
APA
OECD Transfer pricing guidelines
multinational enterprises
author_facet Veronika Solilová
author_sort Veronika Solilová
title Transfer pricing rules in EU member states
title_short Transfer pricing rules in EU member states
title_full Transfer pricing rules in EU member states
title_fullStr Transfer pricing rules in EU member states
title_full_unstemmed Transfer pricing rules in EU member states
title_sort transfer pricing rules in eu member states
publisher Mendel University Press
series Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
issn 1211-8516
2464-8310
publishDate 2010-01-01
description One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The tran­sac­tions between these persons should be assessed at their arm’s length price in according the arm’s length principle – international accepted standard – as the price which would have been agreed between unrelated parties in free market conditions. This paper is focused on the tranfer pricing rules used in particular EU Member States so as if EU Member States apply the arm’s length principle, define the related persons, apply recommendations of the OECD Guidelines, use the transfer pricing methods, require TP Documentation, exercise specific transfer pricing audit or impose specific penalties and apply APAs. Transfer pricing rules should prevent taxpayers from shifting income to related person organized in tax havens or in countries where they enjoy some special tax benefit.
topic transfer pricing
arm's length principle
APA
OECD Transfer pricing guidelines
multinational enterprises
url https://acta.mendelu.cz/58/3/0243/
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