06 Príspevky v zborníkoch

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Prehliadanie 06 Príspevky v zborníkoch podľa Predmet "bezpečné prístavy"

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    Položka
    An approach for setting a safe harbour for the loans based on freely available data: A reasonable way or just virtue out of necessity
    (Vysoká škola báňská Technická univerzita Ostrava, 2024) Solilová, Veronika; Brychta, Karel; Ištok, Michal
    With regards to strict laws outlined in the Income Tax Act and the lack of specific methodology/guidelines in the OECD Transfer Pricing Guidelines, taxpayers are experiencing significant legal ambiguity and high compliance costs when determining the transfer price of intercompany loans (i.e. transactions between associated persons). For this reason, a number of states have implemented simplified measures, known as “safe harbours“, which offer substantial advantages both for taxpayers and tax authorities. The purpose of this paper is to introduce a potential safe harbour strategy by assessing the predictive capabilities of the Bloomberg and Czech National Bank (CNB) databases in order to establish a safe harbour considering the conditions of the Czech Republic.