Actual regulation and practice of Transfer pricing

Zobrazit stránku: Česky

Monday, 25 October 2010, 9:00-17:00 (Czech language)


The matter of properly setting transfer prices between related parties is currently taking on new significance and proportions, not only in relation to the practical impact of the current economic situation but also considering the fact that Czech tax authorities are getting more focused on this field. Proper set up of transfer prices should be one of the topics that is worth paying attention to during the current period.
 

Business Academy offers a new certified educational programme focused on analysing the tax and legal implications of transfer prices, which will provide you with practical examples on how to apply the arm’s length principle in practise, how to minimise the risks associated with potential additional tax assessments and at the same time maximise the tax optimisation in this field. Programme will be also oriented towards case studies from the transfer pricing area.

Transfer pricing in practice – tax and legal implications - image This educational programme will include:

  • Explanation of transfer pricing and the so-called “arm’s length principle”
  • The importance of proper transfer pricing settings
  • OECD Transfer Pricing Guidelines
  • Legislative framework of transfer pricing in the Czech Republic
  • Use of double taxation treaties
  • Transfer pricing methods and their practical application
  • Transfer pricing documentation, its preparation and suggested content
  • Benchmarking analysis and usage of the resource databases of comparable companies
  • Transfer pricing binding ruling, the so-called APA
  • Necessity of expert valuation of transferred property according to § 196a article 3 of the Commercial Code
  • Responsibility of the members of statutory bodies
  • Controlling agreements and duty of proper care
  • Judicial decisions in the field of transfer pricing
  • Practical case studies

Please register here.