Pôžička konateľovi z pohľadu transferového oceňovania
| dc.contributor.author | Ištok, Michal | |
| dc.contributor.author | Chromčíková, Sandra | |
| dc.date.accessioned | 2026-05-04T07:39:18Z | |
| dc.date.available | 2026-05-04T07:39:18Z | |
| dc.date.issued | 2026 | |
| dc.description | In: Acta aerarii publici : vedecký časopis Ekonomickej fakulty Univerzity Mateja Bela v Banskej Bystrici. Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2026. ISSN 1336-8818. Roč. 23, č. 1 (2026), s. 30-41. | |
| dc.description.abstract | This article addresses the issue of transfer pricing with a focus on financial transactions between related parties. The aim is to define the basic theoretical and legislative framework, in particular the arm’s length principle and the international OECD standards. The practical part determines the interest rate range for an intra-group loan granted to the managing director. The interest rate was established using an economic modelling approach, primarily based on Chapter X (Transfer pricing aspects of financial transactions) of OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. When determining the interest rate interval, publicly available materials and data are primarily used. | |
| dc.description.sponsorship | VEGA 1/0714/26 AI a digitalizácia v kontexte daňových únikov: teoretické a empirické prístupy | |
| dc.identifier.doi | https://doi.org/10.24040/aap.2026.23.1.30-41 | |
| dc.identifier.issn | 1336-8818 | |
| dc.identifier.issn | 2989-3186 | |
| dc.identifier.uri | https://repo.umb.sk/handle/123456789/1463 | |
| dc.language.iso | sk | |
| dc.publisher | Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici | |
| dc.rights | CC BY-ND Creative Commons Attribution-NoDerivatives 4.0. International | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.rights.uri | https://creativecommons.org/licenses/by-nd/4.0/ | |
| dc.subject | transferové oceňovanie | |
| dc.subject | transfer pricing | |
| dc.subject | pôžička | |
| dc.subject | úroky | |
| dc.subject | interest | |
| dc.subject | princípy OECD | |
| dc.title | Pôžička konateľovi z pohľadu transferového oceňovania | |
| dc.title.alternative | Loans to managing directors from the perspective of transfer pricing | |
| dc.type | Article | |
| dc.type | info:eu-repo/semantics/article |
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