{"id":8196,"date":"2023-04-26T10:20:19","date_gmt":"2023-04-26T08:20:19","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8196"},"modified":"2023-04-27T10:29:23","modified_gmt":"2023-04-27T08:29:23","slug":"serious-evidentiary-challenges-in-related-party-transactions","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/serious-evidentiary-challenges-in-related-party-transactions\/","title":{"rendered":"Serious evidentiary challenges in related party transactions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>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 between related parties are not a novelty in the Czech environment, and many companies already have experience with such audits, whether as part of broader income tax audit or specialised audit focused exclusively on transfer pricing. What makes the audit of transactions between related parties specific and how successful are Czech taxable entities in evidencing within said transactions?<\/p>\n","protected":false},"author":117,"featured_media":8200,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[470,190,30,8],"class_list":["post-8196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-transfer-pricing","tag-financial-administration","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8196","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=8196"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8196\/revisions"}],"predecessor-version":[{"id":8211,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8196\/revisions\/8211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8200"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}