Czech Republic transfer pricing documentation guide
February 22, 2008
Libor Frýzek and Jiří Teichmann, of Ernst & Young in Prague, describe the environment for transfer pricing documentation in the Czech Republic
The scope and other requirements for transfer pricing documentation are not directly specified by the law in the Czech Republic. An official guideline of the Czech Ministry of Finance has been issued in this respect (D-293). Obligations specified in the guidelines issued by the Ministry of Finance are not legally binding. However, the Czech tax authorities usually follow them and taxpayers usually rely on them in good faith.
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