Assessment of Transfer prices by expert or tax advisor

Posouzení transferových cen znalcem či daňovým poradcem

Jiří Jakoubek, František Poborský and Jiří Teichmann

Oceňování, 2022, vol. 15, issue 4, 25-32

Abstract: This paper deals with the definition of the role of a tax advisor and his duties, the definition of the role of an expert and his duties, with an emphasis on the area of transfer pricing. The article mainly explains their different points of view and the different informational quality of their outputs - transfer-pricing documentation and expert opinions. The article also deals with the role and usefulness of expert opinions in tax proceedings.

Keywords: Transfer prices; tax advisor; experts; expert opinions; Transferové ceny; daňoví poradci; znalci; znalecké posudky (search for similar items in EconPapers)
JEL-codes: G30 H25 K34 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.18267/j.ocenovani.284

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