Limits to the Price Formation: Possibilities and Implications of Setting a Common Interest Rates

Omezení tvorby transferových cen - možnosti a implikace nastavení obvyklé úrokové míry

Jiří Jakoubek

Český finanční a účetní časopis, 2012, vol. 2012, issue 4, 102-119

Abstract: The paper tries to deepen the understanding of transfer prices determination in both transnational companies and intra-national business relations. It deals with the process of transfer prices formation within intra-group financing. The author focuses mainly on inferring the methodical principles from the general theory. The obtained principles are then confronted with the Czech legislative environment. After specifying the method of common interest rate formation, the author draws reader's attention to the factual impact of a thin capitalization test on arm's length interests based evaluation forming.

Keywords: Transfer pricing; Arm's length interests; Thin capitalization test; Credit risk; Transferové ceny; Obvyklý úrok; Test kapitalizace; Úvěrové riziko (search for similar items in EconPapers)
JEL-codes: G32 H25 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.cfuc.10

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