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[PDF] Top 20 Transfer pricing and the Czech tax policy

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Transfer pricing and the Czech tax policy

Transfer pricing and the Czech tax policy

... the Czech Republic are TP rules at a similar level as in the others EU Member ...the Czech Income Tax Act, § 23/7 (hereina er as ITA) since 1993, but its practi- cal application and its compliance ... See full document

8

Revised OECD Transfer pricing Guidelines and the Czech tax policy

Revised OECD Transfer pricing Guidelines and the Czech tax policy

... OECD Transfer pricing Guidelines is revised on an ongoing basis, so the revision of these Guidelines in 2010 was not the last ...international transfer pricing rule is still the arm’s length ... See full document

8

Transfer pricing as a means of the state tax base optimization

Transfer pricing as a means of the state tax base optimization

... effective pricing policy formation for trading company is the classification of prices on a purely market basis by the following criterions: transfer, negotiable, based on tangible value of goods, ... See full document

8

The Impact of Taxes on Foreign Direct Investments

The Impact of Taxes on Foreign Direct Investments

... The FDI can be funded with equity investment which would include includes stock, capital contributions and later the reinvestment of earnings. The investments can also be funded with debt instruments such as bonds, ... See full document

10

Transfer Pricing Abuse: the Ghanaian Perspective and the Role of the Accountant in Tax Compliance

Transfer Pricing Abuse: the Ghanaian Perspective and the Role of the Accountant in Tax Compliance

... income tax of £47 apparently far more than SABMiller, a British multi-national brewer located a few metres to some of these traders‟ humble market ...their tax obligations have assumed a phenomenal ...by ... See full document

9

The tax wedge in Slovenia: international comparison and policy recommendations

The tax wedge in Slovenia: international comparison and policy recommendations

... that tax wedges on labor have been falling in many OECD countries in recent ...However, tax wedges are still significantly higher in most Eu- ropean countries than in the USA, Canada, Australia or Asian ... See full document

16

Deferred tax for tax planning in the Czech agricultural companies

Deferred tax for tax planning in the Czech agricultural companies

... the tax base amount and the report- ed profit or loss can be characterised as permanent or ...deferred tax. According to the current methodology of deferred income tax calculation, temporary ... See full document

10

Efficiency of road tax in the tax system of the Czech Republic

Efficiency of road tax in the tax system of the Czech Republic

... Excessive tax burden is the cost arising from the loss of effi ciency of functioning of the market mechanism due to the implementation of ...any tax should be thought through and developed so that residents ... See full document

8

Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France

Tax wedge in Croatia, Slovenia, the Czech Republic, Portugal and France

... According to Avram and Bouvard (2014), there is a special personal income tax- ing method in France, called foyer fiscal. According to this method, tax is levied on the income of one taxpayer plus fiscally ... See full document

31

Fuzzy Profit Shifting: A Model for Optimal Tax induced Transfer Pricing with Fuzzy Arm's Length Parameter

Fuzzy Profit Shifting: A Model for Optimal Tax induced Transfer Pricing with Fuzzy Arm's Length Parameter

... Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm’s Length Parameter Rathke, Alex A.T.. FEA-RP, University of São Paulo, Brazil.[r] ... See full document

30

Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe

Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe

... enhanced tax‑planning opportunities, similar to firms from the IT industry or the retailing ...corporate tax of the host countries, particularly due to different business ...the Czech Republic, ... See full document

8

Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus

Family policy in the Czech Republic: Redistribution of wealth through the child tax bonus

... into tax credits done in Great Britain by Clark and McCrae (2001), which discusses techniques allowing for the fact that data input into the model underestimates actual credit recipient ... See full document

8

INTERNATIONAL TRANSFER PRICING AND THE EU CODE OF CONDUCT

INTERNATIONAL TRANSFER PRICING AND THE EU CODE OF CONDUCT

... The concept of the common market means the elimination of obstacles to the free movement of goods, services, persons and capital. Fiscal disharmony in the European Union leads to the fact that cross-country ... See full document

6

Czech Household Tax Burden Estimation

Czech Household Tax Burden Estimation

... effective tax rates between 2006 and ...unify tax rules across the Community (Bušovská, ...in tax burden in the EU. The tax burden on capital and consumption is higher in countries with higher ... See full document

8

Why Europe is Not Carbon Competitive. Bruegel policy brief 2007/05, November 2007

Why Europe is Not Carbon Competitive. Bruegel policy brief 2007/05, November 2007

... carbon pricing scheme, but may also remain at a disadvantage if such a scheme is extended across ...carbon pricing scheme determines the share of emissions subject to a carbon ...carbon pricing ... See full document

8

PROPERTY TAX IN THE REGIONS OF THE CZECH REPUBLIC

PROPERTY TAX IN THE REGIONS OF THE CZECH REPUBLIC

... a tax on immovable property (formerly real estate tax) fl owing into municipal budgets in most EU ...the tax, and they can then manage their ... See full document

15

Financing cluster initiatives

Financing cluster initiatives

... Financing cluster initiatives in Czech Republic In the Czech Republic the national cluster policy dominates the cluster development and official government approach to cluster policy was[r] ... See full document

9

Gender Discrimination in Pricing- Pink Tax

Gender Discrimination in Pricing- Pink Tax

...  On July 21, the government of India made a huge decision to terminate sales tax on feminine hygiene products. After months of campaigning, the many activists who demanded an end to the 12 percent tax on ... See full document

6

Proposing changes in legislative and institutional conditions for private equity and venture capital financing in the Czech Republic – a comparative study with Poland

Proposing changes in legislative and institutional conditions for private equity and venture capital financing in the Czech Republic – a comparative study with Poland

... The tax is calculated from the sum of partial tax bases minus eligible ...year. Tax credits cannot exceed 1 % of the tax – they include insurance and child ...care. Tax rates are ... See full document

8

Transfer Pricing: The Nigerian Perspective

Transfer Pricing: The Nigerian Perspective

... the transfer pricing method in the circumstances of the case; (b) the appropriateness of a transfer pricing method having regard to the nature of the controlled transaction determined, in ... See full document

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