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Transfer pricing in agricultural enterprises

Author

Listed:
  • Danuše Nerudová

    (Faculty of Business and Economics, Mendel University in Brno, Brno, Czech Republic)

  • Veronika Solilová

    (Faculty of Business and Economics, Mendel University in Brno, Brno, Czech Republic)

Abstract

International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the cross-border transactions and have to face the international tax issues. One of the important areas of international taxes is transfer pricing. The transactions between these persons should be assessed at their arm's length price according to the arm's length principle (internationally accepted standard) as the price which would have been agreed between the unrelated parties in free market conditions. The aim of the paper is to evaluate the impact of the selection of the form of the subsidiary on the total tax liability of the agricultural entity, including the determination of the transfer price, the application of the arm's length principle and decisions about the most suitable legal form of the subsidiary.

Suggested Citation

  • Danuše Nerudová & Veronika Solilová, 2011. "Transfer pricing in agricultural enterprises," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 57(7), pages 311-321.
    • Handle: RePEc:caa:jnlage:v:57:y:2011:i:7:id:84-2010-agricecon
    DOI: 10.17221/84/2010-AGRICECON
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    References listed on IDEAS

    as
    1. D. Nerudová & P. David, 2008. "VAT in the frame of providing management services to the subsidiary in the selected EU member states," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 54(7), pages 333-342.
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