Transfer pricing regulations deal with the determination of prices in transactions (e.g. sale of goods, provision of services or provision of loans) realized between economically or personally related companies. The aim is to ascertain that the arm's length principle is met.
applicable transfer pricing legislation in the Czech Republic
applicable transfer pricing methods
profit based methods
Guidance D - 334
Advance Pricing Agreements (APA)
mutual agreement procedures
additional obligations for taxpayers
In case you need any other information on Czech transfer pricing matters, please contact us! Our legal and tax advisors are ready to offer professional services and support with transfer pricing procedures and documentation.
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