IDEAS home Printed from https://ideas.repec.org/a/prg/jnleam/v2016y2016i4id297.html
   My bibliography  Save this article

Overview of Safe Harbour Approaches in Transfer Pricing

Author

Listed:
  • Michal Kolář

Abstract

This article provides an overview of the current approach to safe harbour concept in transfer pricing. Compliance with the rules of transfer pricing with respect to the arm’s length principle and related administration is a complex activity, that is expensive and time consuming for both companies and for tax administrations. The possibility of establishing a transfer price with the help of clearly defined rules from the tax authorities is therefore a welcome relief to taxpayer’s administration and associated costs. A prerequisite for this condition, however, must be such a definition of safe harbour, that will be of a real benefit to the companies and tax administrations.

Suggested Citation

  • Michal Kolář, 2016. "Overview of Safe Harbour Approaches in Transfer Pricing," Ekonomika a Management, Prague University of Economics and Business, vol. 2016(4).
    • Handle: RePEc:prg:jnleam:v:2016:y:2016:i:4:id:297
    as

    Download full text from publisher

    File URL: http://www.vse.cz/eam/download.php?jnl=eam&pdf=297.pdf
    Download Restriction: free of charge
    File URL: http://www.vse.cz/eam/297
    Download Restriction: free of charge
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Elizabeth King, 2009. "Transfer Pricing and Corporate Taxation," Springer Books, Springer, number 978-0-387-78183-9, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Enea Constantin, Enea Constanta Author-Workplace-Name: “Constantin Brancusi” University of Targu-Jiu, Faculty of Low, “Constantin Brancusi” University of Targu-Jiu, Faculty of Economics and Business A, 2012. "Fiscal Procedure Code And Regulations Regarding Transactions With Affiliates," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 194-199, March.
    2. Shrikant Krupasindhu Panigrahi & Yuserrie Zainuddin & Azzlina Azizan, 2014. "Comparing Traditional and Economic Performance Measures for Creating Shareholder’s Value: a Perspective from Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 280-289, October.
    3. Challoumis Constantinos, 2020. "Index of the Cycle of Money - The Case of Latvia," Economics and Culture, Sciendo, vol. 17(2), pages 5-12, December.
    4. Pranvera Dalloshi, 2012. "Transfer Pricing: Is the Comparable Uncontrolled Price Method the Best Method in all Cases?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 8(6), pages 67-76, December.
    5. Constantinos Challoumis, 2021. "Index of the Cycle of Money – the Case of Bulgaria," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 225-234, July.

    More about this item

    Keywords

    Transfer Pricing; Safe Harbour; Thin Capitalization; Převodní ceny; Safe Harbour; Nízká kapitalizace;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnleam:v:2016:y:2016:i:4:id:297. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.