Case study - specifics of transfer pricing in the context of enterprise valuation

Případová studie - specifika nastavení převodních cen v kontextu ocenění závodu

Boris Mišun, Karin Mašková and Marek Jindra

Oceňování, 2022, vol. 15, issue 4, 33-43

Abstract: Transfer pricing is a complex topic with links to other disciplines, not just economics. The aim of this paper was to present considerations concerning the interdependence between transfer pricing and the value of the company/enterprise in the form of case studies. Obviously, there is no one right solution to some issues and the approach of tax and valuation experts may differ, so the intention was mainly to highlight some specific areas and open up discussion rather than to draw a clear conclusion.From a valuation perspective, one of the basic assumptions in transfer pricing is to take into account the required return on invested capital as presented in the case studies.

Keywords: Transfer pricing; valuation; Převodní/transferové ceny; oceňování (search for similar items in EconPapers)
JEL-codes: G17 K34 L14 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.18267/j.ocenovani.285

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