Transfer pricing and the Czech tax policy

Article English OPEN
Veronika Solilová; Veronika Sobotková;
(2010)
  • Publisher: Mendel University Press
  • Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (issn: 1211-8516, eissn: 2464-8310)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.11118/actaun201058060465
  • Subject: Czech tax policy | transfer pricing | arm's length principle | APA | OECD Transfer pricing guidelines | multinational enterprises | Agriculture | S | Biology (General) | QH301-705.5

The Czech Republic as a small open economy with an extensive network of the international tax treaties for the avoidance of the double taxation prevents from shifting the tax base of the associated enterprises to countries with preferential tax regime through transfer p... View more
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