{"id":10493,"date":"2026-09-11T14:23:58","date_gmt":"2026-09-11T12:23:58","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10493"},"modified":"2026-09-11T14:23:58","modified_gmt":"2026-09-11T12:23:58","slug":"vitezslav-kapoun-from-the-gfd-apa-minimizes-the-risk-of-sanctions-in-the-area-of-transfer-pricing","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/vitezslav-kapoun-from-the-gfd-apa-minimizes-the-risk-of-sanctions-in-the-area-of-transfer-pricing\/","title":{"rendered":"V\u00edt\u011bzslav Kapoun from the GFD: APA minimizes the risk of sanctions in the area of transfer pricing"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Transfer pricing has been one of the most closely monitored topics of the Czech tax authorities for many years. Transfer pricing audits bring hundreds of millions of Czech crowns in additional revenue to the state treasury every year. The new government is preparing the introduction of mandatory transfer pricing documentation for multinational companies, as we are one of the last European countries that have not had this obligation so far. In this context, an instrument that helps taxpayers within domestic or multinational groups gain legal certainty in transfer pricing, the Advance Pricing Agreement (APA), is becoming increasingly important. Gabriela Justov\u00e1 and Lucie Hovorkov\u00e1, Directors of the Tax Department of Deloitte, talked to V\u00edt\u011bzslav Kapoun, Director of the Tax Methodology Section of the General Financial Directorate (GFD), about how APAs work, what its advantages are and how the Czech tax authorities is preparing for new challenges.<\/p>\n","protected":false},"author":117,"featured_media":10495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[691,470,306],"class_list":["post-10493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-authority","tag-transfer-pricing","tag-gfd"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10493"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10493\/revisions"}],"predecessor-version":[{"id":10506,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10493\/revisions\/10506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10495"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}