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Czech Republic - Supreme Administrative Court Ruling on Transfer Pricing

Country:
Czech Republic
Author:
M. Konečná; T. Drašar
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 6
Published:
20 October 2011
The Supreme Administrative Court set groundbreaking rules for the burden of proof in its latest transfer pricing cases, in particular in Decision 7 Afs 74/2010-81 of 27 January 2011. This article summarizes two recent court cases that have a significant impact on how transfer pricing matters should be managed in companies located in the Czech Republic.
 
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