Acta Univ. Agric. Silvic. Mendelianae Brun. 2011, 59, 301-308

https://doi.org/10.11118/actaun201159040301
Published online 2014-05-29

Revised OECD Transfer pricing Guidelines and the Czech tax policy

Veronika Solilová

Ústav účetnictví a daní, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

References

1. OECD, 2010: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD, 372 p. ISBN 9789264090187.
2. OECD, 1995: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD, 247 p. ISBN 9789264075344.
3. The Czech Ministry Finance, 2004: D-258 Communication by the Ministry of Finance in respect of international standards application in taxation of transactions between associated enterprises – transfer pricing.
4. The Czech Ministry Finance, 2010: D-292 Communication by the Ministry of Finance in respect of s.38nc of Act no. 586/1992 Coll., on income taxes – binding consideration over the transfer pricing policy used in related party transactions.
5. The Czech Ministry Finance, 2010: D-293 Communication by the Ministry of Finance in respect of the scope of transfer pricing documentation.
6. The Czech Ministry Finance, 2010: D-332 Communication by the Ministry of Finance in respect of international standards application in taxation of transactions between associated enterprises – transfer pricing.
7. The Czech Ministry Finance, 2010: D-333 Communication by the Ministry of Finance in respect of s.38nc of Act no. 586/1992 Coll., on income taxes – binding consideration over the transfer pricing policy used in related party transactions.
8. The Czech Ministry Finance, 2010: D-334 Communication by the Ministry of Finance in respect of the scope of transfer pricing documentation.
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