Challenges in transfer pricing: A concept of safe harbours for financial transactions

Simple item page
dc.contributor.authorIštok, Michalcs
dc.contributor.authorSolilová, Veronikacs
dc.contributor.authorBrychta, Karelcs
dc.coverage.issue4cs
dc.coverage.volume18cs
dc.date.issued2022-11-14cs
dc.description.abstractThe OECD project against BEPS has brought and initiated many changes – among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter X). This step can be considered beneficial. However, meeting all the requirements for setting a transfer price for financial transactions seems to remain a very demanding and expensive task. Furthermore, the OECD Transfer Pricing Guidelines have been of a general nature rather than providing responses to all potential problems and circumstances – they provide fundamental ideas and principles. Thus, the potential to apply a simplified procedure for setting a transfer price (even for financial transactions) can be viewed as desirable, both for taxpayers and tax authorities. The aim of the paper is linked to this idea – to present the results of a comparative study dealing with the rules for safe harbours for financial transactions (namely loans) as established worldwide, providing a summary of existing concepts and systematized criteria for a safe harbour to be considered.en
dc.formattextcs
dc.format.extent23-34cs
dc.format.mimetypeapplication/pdfcs
dc.identifier.citationFinancial Internet Quaterly. 2022, vol. 18, issue 4, p. 23-34.en
dc.identifier.doi10.2478/fiqf-2022-0025cs
dc.identifier.issn2719-3454cs
dc.identifier.orcid0000-0002-9184-1598cs
dc.identifier.other182377cs
dc.identifier.researcheridI-2120-2018cs
dc.identifier.scopus36975017700cs
dc.identifier.urihttp://hdl.handle.net/11012/209114
dc.language.isoencs
dc.publisherUniversity of Information Technology and Management in Rzeszowcs
dc.relation.ispartofFinancial Internet Quaterlycs
dc.relation.urihttps://finquarterly.com/current-issue/?number=75&id=582cs
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 3.0 Unportedcs
dc.rights.accessopenAccesscs
dc.rights.sherpahttp://www.sherpa.ac.uk/romeo/issn/2719-3454/cs
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/cs
dc.subjectComparative Studyen
dc.subjectFinancial Transactionen
dc.subjectLoanen
dc.subjectSafe Harbouren
dc.subjectTransfer Pricingen
dc.titleChallenges in transfer pricing: A concept of safe harbours for financial transactionsen
dc.type.driverarticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
sync.item.dbidVAV-182377en
sync.item.dbtypeVAVen
sync.item.insts2025.02.03 15:43:19en
sync.item.modts2025.01.17 16:33:23en
thesis.grantorVysoké učení technické v Brně. Fakulta podnikatelská. Ústav financícs
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
3. Brychta.pdf
Size:
987.06 KB
Format:
Adobe Portable Document Format
Description:
3. Brychta.pdf
Download
Collections
Ústav financí