Transfer pricing rules in EU member states

Pravidla převodních cen v členských státech EU

Veronika Solilová
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Veronika Solilová: Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010, vol. 58, issue 3, 243-250

Abstract: 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.

Keywords: transfer pricing; arm's length principle; APA; OECD Transfer pricing guidelines; multinational enterprises (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2010058030243

DOI: 10.11118/actaun201058030243

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