Overview of Safe Harbour Approaches in Transfer Pricing

Michal Kolář

Ekonomika a Management, 2016, vol. 2016, issue 4

Abstract: This article provides an overview of the current approach to safe harbour concept in transfer pricing. Compliance with the rules of transfer pricing with respect to the arm’s length principle and related administration is a complex activity, that is expensive and time consuming for both companies and for tax administrations. The possibility of establishing a transfer price with the help of clearly defined rules from the tax authorities is therefore a welcome relief to taxpayer’s administration and associated costs. A prerequisite for this condition, however, must be such a definition of safe harbour, that will be of a real benefit to the companies and tax administrations.

Keywords: Transfer Pricing; Safe Harbour; Thin Capitalization; Převodní ceny; Safe Harbour; Nízká kapitalizace (search for similar items in EconPapers)
JEL-codes: F23 H25 (search for similar items in EconPapers)
Date: 2016
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