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Transfer pricing at glass, porcelain and ceramic industry

Author

Listed:
  • Danuse Nerudova

    (Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno)

  • Veronika Solilova

    (Department of Accounting and Taxes, Faculty of Business and Economics, Mendel University in Brno)

Abstract

Glass, porcelain and ceramic industry which has a long tradition in the Czech Republic is a part of the manufacturing industry. The effect of globalization, international trade development, export orientation and dependence on a range of related industries causes that many enterprises operating in this industry have been constantly looking for ways how focus on high value-added production, how enhance innovation, how cope with competition or with lingering worldwide crisis. Many enterprises operating in this industry have been entering into cross-border situations facing international tax issues. The aim of the paper is to evaluate the impact of the different forms of the manufacturing subsidiary distributing own products through distributing subsidiary in the form of commission agent on the total tax liability of the parent company operating in this industry and further to identify the most suitable legal form of manufacturing subsidiary for parent company with respect to the selected transfer pricing policy.

Suggested Citation

  • Danuse Nerudova & Veronika Solilova, 2011. "Transfer pricing at glass, porcelain and ceramic industry," MENDELU Working Papers in Business and Economics 2011-09, Mendel University in Brno, Faculty of Business and Economics.
    • Handle: RePEc:men:wpaper:09_2011
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    More about this item

    Keywords

    transfer prices; arm's length principle; tax liability;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

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