The Concept of Associated Persons as a Key and Potentially Problematic Aspect in Transfer Pricing

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dc.contributor.authorBrychta, Karelcs
dc.contributor.authorde Abreu, Matheus Cheblics
dc.contributor.authorHudenko, Justinacs
dc.contributor.authorSantos, Lucas Scheremettacs
dc.contributor.authordo Valle Poubel, Lucas Cunhacs
dc.coverage.issue1cs
dc.coverage.volume19cs
dc.date.issued2023-02-28cs
dc.description.abstractTransfer pricing (TP) is based on many principles – the essential one is the Arm s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order for the ALP to be applied. The aim of the paper is to contribute to existing comparative analysis of TP rules – specifically, to provide a critical analysis of the term “associated persons” as prescribed by domestic law in Brazil, the Czech Republic, and Latvia. The key goals of the research conducted were to provide a comprehensive picture of the variety of definitions, to indicate relationships between international law and domestic law, and last, but not least, to highlight various concepts of the term “associated persons” and to identify problematic aspects connected with the interpretation of the definitions and the applications of the related rules. The study, which is based on qualitative research, is exploratory and interpre- tative in its nature. Its results present a background for further research and point to the fragmentation of law on TP with respect to the investigated issue. On the basis of the results of the comparative study one can conclude significant differences among, and fragmentation in, the definitions of the term “associated persons” both in respect of the number of categories established and in respect of the absence of the autonomy of the definitions of the term “associated persons” as provided by public law (especially by income tax acts). At the same time one can conclude the same position regarding the application of double tax treaties in all the countries for which the study was carried out.en
dc.formattextcs
dc.format.extent21-33cs
dc.format.mimetypeapplication/pdfcs
dc.identifier.citationFinancial Internet Quaterly. 2023, vol. 19, issue 1, p. 21-33.en
dc.identifier.doi10.2478/fiqf-2023-0003cs
dc.identifier.issn2719-3454cs
dc.identifier.orcid0000-0002-9184-1598cs
dc.identifier.other183144cs
dc.identifier.researcheridI-2120-2018cs
dc.identifier.scopus36975017700cs
dc.identifier.urihttp://hdl.handle.net/11012/209389
dc.language.isoencs
dc.publisherSciendocs
dc.relation.ispartofFinancial Internet Quaterlycs
dc.relation.urihttps://sciendo.com/article/10.2478/fiqf-2023-0003cs
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.subjectAssociated Personsen
dc.subjectArm s Length Principleen
dc.subjectBrazilen
dc.subjectCzech Republicen
dc.subjectLatviaen
dc.subjectTransfer Pricingen
dc.titleThe Concept of Associated Persons as a Key and Potentially Problematic Aspect in Transfer Pricingen
dc.type.driverarticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
sync.item.dbidVAV-183144en
sync.item.dbtypeVAVen
sync.item.insts2025.02.03 15:43:19en
sync.item.modts2025.01.17 16:53:44en
thesis.grantorVysoké učení technické v Brně. Fakulta podnikatelská. Ústav financícs
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