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Medientyp:
E-Artikel
Titel:
Challenges in transfer pricing: A concept of safe harbours for financial transactions
Beteiligte:
Ištok, Michal;
Solilová, Veronika;
Brychta, Karel
Erschienen:
Walter de Gruyter GmbH, 2022
Erschienen in:Financial Internet Quarterly
Sprache:
Englisch
DOI:
10.2478/fiqf-2022-0025
ISSN:
2719-3454
Entstehung:
Anmerkungen:
Beschreibung:
<jats:title>Abstract</jats:title>
<jats:p>The OECD project against BEPS has brought and initiated many changes – among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter X). This step can be considered beneficial. However, meeting all the requirements for setting a transfer price for financial transactions seems to remain a very demanding and expensive task. Furthermore, the OECD Transfer Pricing Guidelines have been of a general nature rather than providing responses to all potential problems and circumstances – they provide fundamental ideas and principles. Thus, the potential to apply a simplified procedure for setting a transfer price (even for financial transactions) can be viewed as desirable, both for taxpayers and tax authorities. The aim of the paper is linked to this idea – to present the results of a comparative study dealing with the rules for safe harbours for financial transactions (namely loans) as established worldwide, providing a summary of existing concepts and systematized criteria for a safe harbour to be considered.</jats:p>