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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Online Access: | https://acta.mendelu.cz/58/3/0243/ |
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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 |
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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/ |
work_keys_str_mv |
AT veronikasolilova transferpricingrulesineumemberstates |
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1725244047127216128 |