Czech Republic - Supreme Administrative Court Ruling on the Burden of Proof
- Czech Republic
- M. Konečná; T. Drašar
- International Transfer Pricing Journal, 2013 (Volume 20), No 5
- 16 August 2013
The Supreme Administrative Court has amended its approach to the burden of proof in the area of transfer pricing. This article summarizes Decision 1 Afs 99/2012-52 of 13 March 2013, which has a significant impact on how transfer pricing matters should be managed in companies located in the Czech Republic.