{"id":8397,"date":"2023-06-27T21:42:41","date_gmt":"2023-06-27T19:42:41","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8397"},"modified":"2023-06-29T10:54:56","modified_gmt":"2023-06-29T08:54:56","slug":"transfer-pricing-judgment-on-the-including-the-depreciation-of-valuation-difference-in-the-cost-base","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/transfer-pricing-judgment-on-the-including-the-depreciation-of-valuation-difference-in-the-cost-base\/","title":{"rendered":"Transfer pricing: judgment on the including the depreciation of valuation difference in the cost base"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Regional Court in Hradec Kr\u00e1lov\u00e9 issued judgment No. 31 Af 21\/2022-99 on transfer pricing, where it confirmed the tax administrator\u2019s view that when a valuation difference arises in an intra-group restructuring, the depreciation of this valuation difference should be included in the cost base for calculating the profitability of the contract manufacturer. This is the case even if the depreciation is a non-tax deductible expense for the company. According to the Court, the decisive factor is the economic link of the spun-off assets to future (taxable) income; the tax treatment of the depreciation of the valuation difference is not relevant to transfer pricing.<\/p>\n","protected":false},"author":117,"featured_media":8398,"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-8397","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\/8397","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=8397"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8397\/revisions"}],"predecessor-version":[{"id":8401,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8397\/revisions\/8401"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8398"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}