Transfer Pricing in V4 Countries
Alternative metrics PlumXhttp://hdl.handle.net/11012/188101
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This monograph provides a comprehensive critical comparative study of legal regulations of transfer pricing in the V4 countries (the Czech Republic, Hungary, Poland and Slovakia). The monograph consists of two basic parts: conceptual and empirical. The empirical investigation itself is based on a qualitative research approach – above all, on comparative analysis approach for its methodology, which is in keeping with a qualitative research design. The subject being compared is transfer pricing in V4 countries with a focus given on to the rules governing transfer pricing in V4 countries as a strategic issue in the realized research. In the conceptual part of the monograph, the authors provide a literature overview for the issue of transfer pricing, a description of the design of empirical investigations and an overview of the basic standards as set by the OECD and EU. These parts of the monograph create a background for the empirical part which deals, among others, with the way the V4 countries adopted these standards. The empirical part of the monograph consists of the chapters dealing with the legal regulations of transfer pricing in particular V4 countries. These chapters also include a basic summary of the case-law related to transfer pricing issues and the identified problems and inadequacies in the legal regulations. In the following part of the monograph a comparison of transfer pricing regulations in the V4 countries is presented. The next part of the monograph comprises the policy implications for transfer pricing legal regulation for V4 countries.
KeywordsComparative Study, EU Transfer Pricing Standards, Legal Regulations, OECD Transfer Pricing Standards, Taxation, Transfer Pricing, V4 Countries
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