{"id":2180,"date":"2018-11-27T16:10:43","date_gmt":"2018-11-27T15:10:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2180"},"modified":"2018-11-29T09:27:26","modified_gmt":"2018-11-29T08:27:26","slug":"gfds-new-guidance-note-on-the-binding-assessment-of-transfer-pricing-and-the-method-of-determining-the-tax-base-for-permanent-establishments","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/gfds-new-guidance-note-on-the-binding-assessment-of-transfer-pricing-and-the-method-of-determining-the-tax-base-for-permanent-establishments\/","title":{"rendered":"GFD\u2019s New Guidance Note on the Binding Assessment of Transfer Pricing and the Method of Determining the Tax Base for Permanent Establishments"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 9 November 2018, a new guidance note, D &#8211; 32, of the General Financial Directorate (\u201cGFD\u201d) was published in the Financial Bulletin of the Ministry of Finance on the binding assessment of the pricing method between related parties and the method of determining a tax non-resident\u2019s tax base on activities performed through a permanent establishment (hereinafter jointly as the \u201cbinding assessments\u201d).<\/p>\n","protected":false},"author":5,"featured_media":2181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[306,30,8],"class_list":["post-2180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-gfd","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2180","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=2180"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2180\/revisions"}],"predecessor-version":[{"id":2295,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2180\/revisions\/2295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2181"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}