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Very good, they understand TP requirements well enough
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Good but there's room for improvement
29%
Good but TP is not their main concern
51%
They do not understand the requirements of the TP department
12%


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Czech burden of proof case breaks new ground

June 10, 2011

A Czech Supreme Administrative Court ruling has set groundbreaking rules for the burden of proof in transfer pricing cases. Libor Frýzek and René Kulínský, of Ernst & Young, discuss.

Subject of the dispute

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