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Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement
[Transferové ceny nehmotných statků a služeb R&D na pozadí Service Level Agreement]

Author

Listed:
  • Tomáš Brabenec

Abstract

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article identifies theoretical and practical problems of services level agreements (SLA) in financial management. The author offers step-solutions for utility measurement by service provider and service receiver, cost allocations and deals with suitable profit level indicators. The goal of this article is to provide sufficient analysis of arm's length principle in SLAs with respect to the OECD Transfer pricing for MNEs Guidelines and with respect to other significant regulations.

Suggested Citation

  • Tomáš Brabenec, 2011. "Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement [Transferové ceny nehmotných statků a služeb R&D na pozadí Service Level Agreement]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(2), pages 58-71.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:2:id:105:p:58-71
    DOI: 10.18267/j.cfuc.105
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    Keywords

    Service Level Agreement; Research and Development; Transfer prices; Arm's length principle; Reasonable anticipated benefits; Relevant costs allocation; Smlouva o úrovni služeb; SLA; výzkum a vývoj; transferové ceny; princip tržního odstupu; důvodně očekávané užitky; relevantní náklady; alokace relevantních nákladů;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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