Transfer Pricing - Functional and Risk Analysis

Převodní ceny - funkční a riziková analýza

Jiří Hlaváč, Lukáš Pěsna and Veronika Kdolská

Oceňování, 2022, vol. 15, issue 4, 15-24

Abstract: The article deals with the core area of transfer pricing, which is functional and risk analysis. It summarises the current regulation in the Czech Republic and presents a recommended approach. Using a case study, the authors demonstrate the practical application and highlight some specific situations that may be encountered in practice.

Keywords: Transfer Pricing; Functional Analysis; Risk Analysis; Převodní ceny; Funkční analýza; Riziková analýza (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.18267/j.ocenovani.283

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