Transfer Pricing – Functional and Risk Analysis
The Oceňování (Valuation) quarterly published an article on transfer pricing prepared by our colleagues: Jiři Hlaváč, Lukáš Pěsna a Veronika Kdolská.
The article deals with the core area of transfer pricing, which is functional and risk analysis. It summarizes the current regulation in the Czech Republic and presents a recommended approach. Using a case study, the authors demonstrate the practical application and highlight some specific situations that can be encountered in practice.
You can read the full article here.