{"id":7075,"date":"2022-06-08T12:12:45","date_gmt":"2022-06-08T10:12:45","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7075"},"modified":"2022-06-30T09:57:16","modified_gmt":"2022-06-30T07:57:16","slug":"sac-the-parent-company-must-compensate-the-contract-manufacturer-for-losses","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/sac-the-parent-company-must-compensate-the-contract-manufacturer-for-losses\/","title":{"rendered":"SAC: The parent company must compensate the contract manufacturer for losses"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (\u201cSAC\u201d) delivered a judgment in the area of transfer pricing confirming the opinion of the Financial Administration that fellow subsidiaries of multinational groups operating in the Czech Republic as contract manufacturers should not, basically, incur any losses from their routine activities. If they incur losses from their activities, regardless of whether from transactions with related or unrelated parties, the group, or rather the parent company should compensate them for the losses so that the fellow subsidiaries can record at least minimum operating profitability. <\/p>\n","protected":false},"author":117,"featured_media":7076,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[470,30,8],"class_list":["post-7075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-transfer-pricing","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7075","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=7075"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7075\/revisions"}],"predecessor-version":[{"id":7078,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7075\/revisions\/7078"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7076"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}