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Czech Republic - Supreme Administrative Court Ruling on the Burden of Proof

Country:
Czech Republic
Author:
M. Konečná; T. Drašar
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 5
Published:
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.
 
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