Transfer pricing has long been one of the main topics of tax audits in the Czech Republic and the examination of transfer pricing settings is a strategic priority from the point of view of the Czech Financial A…
Jaké novinky přinesl květen v oblasti smluv zamezujících dvojímu zdanění? Co je nového ve světě převodních cen? Čeho se budou týkat plánovaní daňové reformy v Maďarsku a Litvě? Tyto a další zajímavé informace…
The Czech Republic has concluded new double taxation treaties with Azerbaijan and Mongolia. From January 1, 2025, Belarus will increase the withholding tax on dividends and other similar income paid to non-resi…
The Supreme Administrative Court (‘SAC’) issued judgement No. 6 Afs 225/2023-58, which addresses the issue of transfer pricing and confirms the application of the cost plus method (‘Cost+’) in the case of intra…
The Supreme Administrative Court (the “SAC”) ruled in a case in which it assessed the tax deductibility of costs incurred for intra-group services set at a flat rate. The tax authorities challenged the claimed …
The Norwegian Tax Administration has issued guidance on the new transfer pricing reporting requirements. Poland has postponed the mandatory introduction of the National e-Invoicing System for security reasons. …
On 12 September 2023, the European Commission published a proposal for a transfer pricing directive (the “EU Directive”) as part of the so-called “BEFIT” package. In addition to introducing a common EU-wide inc…
The Regional Court in Hradec Králové issued judgment No. 31 Af 21/2022-99 on transfer pricing, where it confirmed the tax administrator’s view that when a valuation difference arises in an intra-group restructu…
Intragroup transactions and transfer pricing are continuously on the radar of tax administrations around the world, including the Czech Financial Administration. Therefore, tax audits with focus on transactions…