Acta Univ. Agric. Silvic. Mendelianae Brun. 2019, 67, 209-224
Published online 2019-02-28

Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland – A Comparative Case Study

Karel Brychta1, Aleksandra Sulik-Górecka2

1Brno University of Technology, Faculty of Business and Management, Institute of Finance, Kolejní 2906/4, 612 00, Brno, Czech Republic
2University of Economics in Katowice, Faculty of Finance and Insurance, Department of Accounting, ul. 1 Maja 50, 40-287 Katowice, Poland

Received September 4, 2018
Accepted December 6, 2018

An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties – taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach such a desirable status – namely with the Advance Pricing Agreement (hereinafter referred to as “APA” only). The aim of the paper is to identify fundamental rules as stated for the APAs in the standards of the OECD and subsequently describe, assess and compare general rules for the APAs in the Czech and Polish domestic law. The research realized is based on a qualitative research; a case study was selected for its realization. A content analysis of a text was a technique used for the collection of relevant data and information. On the basis of results reached, one can observe that the Czech domestic legal regulation does not meet the criteria, unlike polish one, for the APAs as stated by the OECD. The legal regulation contained in the Czech domestic law is insufficient and in this respect the provisions contained in the Polish domestic law can be considered as a suitable and inspiring. Following this conclusion, authors present some de lege ferenda proposals for the Czech domestic law rising from the Polish domestic law.


The paper represents an output of the project “Prediction models in finance: analysis of factors and predictions of bankruptcy, company performance and value“ (FP-S-18-5234) supported by the Internal Grant Agency of the Brno University of Technology.


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