Transfer Prices in International Business

Alexej Sato

Ekonomika a Management, 2012, vol. 2012, issue 4, 25-34

Abstract: Large part of multinational companies around the world is facing problems connected with the valuation of goods in cross-border business operations. Transactions between related partners are subject to review, which in different countries follows different rules and is influenced by the conflicting interests of taxpayers, on the one side and the tax administration on the other. This article analyzes the most serious existing problems in this area and in its conclusion proposes some procedures that would allow solving the problems described. Practical experience in the evaluation of transfer prices in the Czech Republic is relatively limited, the article is rather to be understood as a challenge to the wider professional discussion.

Keywords: Agreement on Double Taxation; Arm´s length principle; Transfer price; Dohoda o dvojím zdanění; Princip tržního odstupu; Transferová cena (search for similar items in EconPapers)
JEL-codes: H25 K34 (search for similar items in EconPapers)
Date: 2012
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