{"id":9327,"date":"2024-09-25T07:48:26","date_gmt":"2024-09-25T05:48:26","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9327"},"modified":"2024-09-26T13:41:54","modified_gmt":"2024-09-26T11:41:54","slug":"transfer-pricing-supreme-administrative-courts-judgment-on-the-use-of-the-cost-plus-method","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/transfer-pricing-supreme-administrative-courts-judgment-on-the-use-of-the-cost-plus-method\/","title":{"rendered":"Transfer Pricing: Supreme Administrative Court\u2019s judgment on the use of the cost plus method"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (\u2018SAC\u2019) issued judgement No. 6 Afs 225\/2023-58, which addresses the issue of transfer pricing and confirms the application of the cost plus method (\u2018Cost+\u2019) in the case of intra-group services, although the taxpayer claimed the application of the commonly preferred comparable uncontrolled price (\u2018CUP\u2019) method. The judgement outlines the circumstances in which it was more appropriate to choose the Cost+ method instead of the CUP method and deals with the distribution of the burden of proof between the tax authority and the taxpayer in relation to the selection of the transfer pricing method.<\/p>\n","protected":false},"author":117,"featured_media":9328,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[691,470,30,8],"class_list":["post-9327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-authority","tag-transfer-pricing","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9327","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=9327"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9327\/revisions"}],"predecessor-version":[{"id":9329,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9327\/revisions\/9329"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9328"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}