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Transfer Pricing - Functional and Risk Analysis
[Převodní ceny - funkční a riziková analýza]

Author

Listed:
  • Jiří Hlaváč
  • Lukáš Pěsna
  • Veronika Kdolská

Abstract

The article deals with the core area of transfer pricing, which is functional and risk analysis. It summarises the current regulation in the Czech Republic and presents a recommended approach. Using a case study, the authors demonstrate the practical application and highlight some specific situations that may be encountered in practice.

Suggested Citation

  • Jiří Hlaváč & Lukáš Pěsna & Veronika Kdolská, 2022. "Transfer Pricing - Functional and Risk Analysis [Převodní ceny - funkční a riziková analýza]," Oceňování, Prague University of Economics and Business, vol. 15(4), pages 15-24.
    • Handle: RePEc:prg:jnloce:v:15:y:2022:i:4:id:2022_4_02:p:15-24
    DOI: 10.18267/j.ocenovani.283
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    More about this item

    Keywords

    Transfer Pricing; Functional Analysis; Risk Analysis; Převodní ceny; Funkční analýza; Riziková analýza;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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