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.
Download the latest 2017 Transfer Pricing Overview for the Czech Republic for more details about:
- applicable transfer pricing legislation in the Czech Republic
- related parties
- applicable transfer pricing methods
- traditional methods
- profit based methods
- Guidance D – 334
- Advance Pricing Agreements (APA)
- other aspects
- 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.