Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland – A Comparative Case Study

• Main Authors: Karel Brychta, Aleksandra Sulik-Górecka
• Format: Article
• Language: English
• Published: Mendel University Press 2019-01-01
• Series: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
• Subjects: advance pricing agreements; advance/binding ruling; Czech Republic; Poland; transfer pricing
• Online Access: https://acta.mendelu.cz/67/1/0209/

An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties – taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach such a desirable status – namely with the Advance Pricing Agreement (hereinafter referred to as “APA” only). The aim of the paper is to identify fundamental rules as stated for the APAs in the standards of the OECD and subsequently describe, assess and compare general rules for the APAs in the Czech and Polish domestic law. The research realized is based on a qualitative research; a case study was selected for its realization. A content analysis of a text was a technique used for the collection of relevant data and information. On the basis of results reached, one can observe that the Czech domestic legal regulation does not meet the criteria, unlike polish one, for the APAs as stated by the OECD. The legal regulation contained in the Czech domestic law is insufficient and in this respect the provisions contained in the Polish domestic law can be considered as a suitable and inspiring. Following this conclusion, authors present some de lege ferenda proposals for the Czech domestic law rising from the Polish domestic law.