transfer pricing

How to adjust transfer prices in the face of rising inflation and increasing interest rates

29.6.2022

The impact of rising prices of materials, energy, transport and other inputs on the management of enterprises and the economy as a whole is currently a frequently discussed topic. A number of companies are responding to these rising prices by increasing their selling prices and adjusting their sales strategies. However, in addition to rethinking their […]

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Are you familiar with the transfer pricing settings?

6.12.2021

Transfer Pricing is typically one of the most significant tax issues for multinational groups, given its subjectivity. Increasingly, tax authorities worldwide are looking to ensure that profits are not inappropriately shifted through non-arm’s length pricing. It is no different in the Czech Republic. RSM is pleased to launch TP On Demand, a series of 10-minute videos, available any time. Join our […]

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The impact of extraordinary economic situations on the setting of transfer prices

27.4.2021

After the first months of 2021, it seems that this year will also be significantly influenced by the impacts of the COVID-19 pandemic. It is especially the economic consequences of the pandemic that are discussed in this context. Even in extraordinary times like these, groups of related companies should not give up on proper transfer […]

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Overlooked aspects of transfer pricing

16.3.2021

As transfer pricing has recently gained in importance for both taxpayers and tax authorities, many companies have already taken the steps necessary to ensure their intragroup prices are set correctly. Nevertheless, we often encounter situations in which companies pay insufficient attention to these relationships or set them up incorrectly. Prices between related companies may generally […]

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Regular updates of transfer price settings minimise the risk of deviating from the market standard

5.3.2020

Last year, the Ministry of Finance issued Guideline GFD D – 34, “Communication on the Application of International Standards in the Taxation of Transactions between Associated Companies – Transfer Prices” as a response to the updated OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations from 2017. Guideline D – 34 provides practical recommendations […]

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Fight against tax ‘optimisation’ – country-by-country reports starting to look clearer in the Czech Republic

20.7.2017

The Czech Chamber of Deputies approved an amendment proposed by the government to the International Cooperation in Tax Administration Act. The bill introduces an obligation of country-by-country reporting (CBCR). What does CBCR involve? And what effect can it have on you? On 12 July 2017, the Czech Chamber of Deputies approved in a third reading […]

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Expert opinions – highly effective tool for transfer pricing defence

3.3.2015

The tax authorities have recently launched a systematic collection of information on related-party transactions. This is aimed at making audits of transfer pricing methodology (arm’s length prices charged to transactions with related parties) more efficient and extensive. In this respect, numerous questions arise as to how transfer prices should be defended and whether transfer pricing […]

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