Transfer pricing at glass, porcelain and ceramic industry

Danuše Nerudová and Veronika Solilova ()
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Veronika Solilova: Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno

No 2011-09, MENDELU Working Papers in Business and Economics from Mendel University in Brno, Faculty of Business and Economics

Abstract: Glass, porcelain and ceramic industry which has a long tradition in the Czech Republic is a part of the manufacturing industry. The effect of globalization, international trade development, export orientation and dependence on a range of related industries causes that many enterprises operating in this industry have been constantly looking for ways how focus on high value-added production, how enhance innovation, how cope with competition or with lingering worldwide crisis. Many enterprises operating in this industry have been entering into cross-border situations facing international tax issues. The aim of the paper is to evaluate the impact of the different forms of the manufacturing subsidiary distributing own products through distributing subsidiary in the form of commission agent on the total tax liability of the parent company operating in this industry and further to identify the most suitable legal form of manufacturing subsidiary for parent company with respect to the selected transfer pricing policy.

Keywords: transfer prices; arm's length principle; tax liability (search for similar items in EconPapers)
JEL-codes: F23 H21 K33 (search for similar items in EconPapers)
Pages: 29
Date: 2011-04
New Economics Papers: this item is included in nep-hme
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