Publication details
PROBLEMATIKA PŘEVODNÍCH CEN OPTIKOU MEZINÁRODNÍ SPOLUPRÁCE PŘI SPRÁVĚ DANÍ
| Title in English | The aim of this article is to research the questions of transfer prizing in the legal point of view. |
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| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | Dny práva – 2010 – Days of Law |
| MU Faculty or unit | |
| Citation | |
| Web | Dny práva – 2010 – Days of Law |
| Field | Law sciences |
| Keywords | VAT; Income Tax; Abuse of law; Arm‘s length principle; Open market |
| Description | The aim of this article is to research the questions of transfer prizing in the legal point of view. Especially in connection to the Income tax and VAT. The principles of Arm‘s length principle and open market value are also mentioned. The essential part of this article will be devoted to the topic of international cooperation of the tax administrators, during the tax proceedings. |