IDEAS home Printed from
   My bibliography  Save this paper

Transfer pricing at glass, porcelain and ceramic industry


  • 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)


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

    Download full text from publisher

    File URL:
    File Function: Full text
    Download Restriction: no

    More about this item


    transfer prices; arm's length principle; tax liability;

    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

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    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:men:wpaper:09_2011. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Luděk Kouba). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.