Revised OECD Transfer pricing Guidelines and the Czech tax policy

In applying the international principles to the taxation of Multinational Enterprises, one of the most difficult issues that have arisen is the establishment for tax purposes of appropriate transfer prices. Transfer prices are significant for both taxpayers and tax administrations because they deter...

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Bibliographic Details

Published in:	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Main Author:	Veronika Solilová
Format:	Article
Language:	English
Published:	Mendel University Press 2011-01-01
Subjects:	the OECD Transfer pricing Guidelines the arm’s length principle multinational enterprises transfer pricing methods comparability
Online Access:	https://acta.mendelu.cz/59/4/0301/