Czech Republic - Supreme Administrative Court Ruling on Transfer Pricing
- Czech Republic
- M. Konečná; T. Drašar
- International Transfer Pricing Journal, 2011 (Volume 18), No 6
- 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.