An approach for setting a safe harbour for the loans based on freely available data: A reasonable way or just virtue out of necessity
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Súbory
Dátum
2024
Názov časopisu
ISSN časopisu
Názov zväzku
Vydavateľ
Vysoká škola báňská Technická univerzita Ostrava
ISBN
978-80-248-4760-3
ISSN
2464-6989
Abstrakt
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.
Popis
In: Managing and modelling of financial risks : 12th international scientific conference : proceedings. 1. vyd. Ostrava : Vysoká škola báňská Technická univerzita Ostrava, 2024. ISBN 978-80-248-4760-3. ISSN 2464-6989. Pp. 73-80.
Kľúčové slová
úvery, pôžičky, credit, bezpečné prístavy, safe harbours, finančné transakcie, financial transactions, transferové oceňovanie, transfer pricing
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Citácia
DOI
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info:eu-repo/semantics/openAccess