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Czech Republic - Business Model with Central Entrepreneur and Transfer Pricing: A Czech Case Study

Czech Republic
D. Nerudova; V. Solilova
International Transfer Pricing Journal, 2012 (Volume 19), No 1
29 December 2011
The authors evaluate the impact of the business model consisting of a central entrepreneur with different forms of a manufacturing subsidiary distributing its own products through distributing subsidiaries in the form of commissionaires, on the total tax liability of a group operating in the manufacturing industry. The authors also identify the most suitable business model that optimizes the tax base with respect to the applied transfer pricing policy.
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