Zdaňování transakcí mezi sdruženými podniky

Title in English Transaction taxation among associated enterprises
Authors

FOJTÍKOVÁ Jarmila

Year of publication 2004
Type Article in Proceedings
Conference Obchod, jakost a finance v podnicích - determinanty konkurenceschopnosti III
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords transaction taxation; associated enterprises; OECD Direction
Description The article deals with the taxation of goods, intangible property and services transfers within supranational companies. The paper is focused on the current practice in Czech Republic in the application of the basic concepts and techniques set by the OECD Direction in the sphere of price modification in respect of tax purposes for the transactions among associated enterprises.
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