Zdaňování transakcí mezi sdruženými podniky
| Title in English | Transaction taxation among associated enterprises |
|---|---|
| Authors | |
| Year of publication | 2004 |
| Type | Article in Proceedings |
| Conference | Obchod, jakost a finance v podnicích - determinanty konkurenceschopnosti III |
| MU Faculty or unit | |
| 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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