An approach for setting a safe harbour for the loans based on freely available data: A reasonable way or just virtue out of necessity

Stránka jednoduchej položky
dc.contributor.authorSolilová, Veronika
dc.contributor.authorBrychta, Karel
dc.contributor.authorIštok, Michal
dc.date.accessioned2025-05-09T07:51:25Z
dc.date.available2025-05-09T07:51:25Z
dc.date.issued2024
dc.descriptionIn: 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.
dc.description.abstractWith 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.
dc.description.sponsorshipTACR project TL05000328 Setting the market price for financial transactions while using the arm´s length principle
dc.identifier.isbn978-80-248-4760-3
dc.identifier.issn2464-6989
dc.identifier.urihttps://repo.umb.sk/handle/123456789/337
dc.language.isoen
dc.publisherVysoká škola báňská Technická univerzita Ostrava
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectúvery
dc.subjectpôžičky
dc.subjectcredit
dc.subjectbezpečné prístavy
dc.subjectsafe harbours
dc.subjectfinančné transakcie
dc.subjectfinancial transactions
dc.subjecttransferové oceňovanie
dc.subjecttransfer pricing
dc.titleAn approach for setting a safe harbour for the loans based on freely available data: A reasonable way or just virtue out of necessity
dc.typeArticle
dc.typeinfo:eu-repo/semantics/article

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