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Transfer Prices in International Business

Author

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  • Alexej Sato

Abstract

Large part of multinational companies around the world is facing problems connected with the valuation of goods in cross-border business operations. Transactions between related partners are subject to review, which in different countries follows different rules and is influenced by the conflicting interests of taxpayers, on the one side and the tax administration on the other. This article analyzes the most serious existing problems in this area and in its conclusion proposes some procedures that would allow solving the problems described. Practical experience in the evaluation of transfer prices in the Czech Republic is relatively limited, the article is rather to be understood as a challenge to the wider professional discussion.

Suggested Citation

  • Alexej Sato, 2012. "Transfer Prices in International Business," Ekonomika a Management, Prague University of Economics and Business, vol. 2012(4), pages 25-34.
    • Handle: RePEc:prg:jnleam:v:2012:y:2012:i:4:id:180:p:25-34
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    More about this item

    Keywords

    Agreement on Double Taxation; Arm´s length principle; Transfer price; Dohoda o dvojím zdanění; Princip tržního odstupu; Transferová cena;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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