IDEAS home Printed from https://ideas.repec.org/a/mup/actaun/actaun_2019067010209.html
   My bibliography  Save this article

Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Case Study

Author

Listed:
  • Karel Brychta

    (Brno University of Technology, Faculty of Business and Management, Institute of Finance, Kolejní 2906/4, 612 00, Brno, Czech Republic)

  • Aleksandra Sulik-Górecka

    (University of Economics in Katowice, Faculty of Finance and Insurance, Department of Accounting, ul. 1 Maja 50, 40-287 Katowice, Poland)

Abstract

An appropriate transfer pricing policy and procedures help to reach a win-win situation between involved parties - taxpayers and tax administration authorities. The paper deals with one of the instruments that could help to reach such a desirable status - namely with the Advance Pricing Agreement (hereinafter referred to as "APA" only). The aim of the paper is to identify fundamental rules as stated for the APAs in the standards of the OECD and subsequently describe, assess and compare general rules for the APAs in the Czech and Polish domestic law.The research realized is based on a qualitative research; a case study was selected for its realization. A content analysis of a text was a technique used for the collection of relevant data and information. On the basis of results reached, one can observe that the Czech domestic legal regulation does not meet the criteria, unlike polish one, for the APAs as stated by the OECD. The legal regulation contained in the Czech domestic law is insufficient and in this respect the provisions contained in the Polish domestic law can be considered as a suitable and inspiring. Following this conclusion, authors present some de lege ferenda proposals for the Czech domestic law rising from the Polish domestic law.

Suggested Citation

  • Karel Brychta & Aleksandra Sulik-Górecka, 2019. "Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Case Study," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(1), pages 209-224.
    • Handle: RePEc:mup:actaun:actaun_2019067010209
    DOI: 10.11118/actaun201967010209
    as

    Download full text from publisher

    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201967010209.html
    Download Restriction: free of charge
    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201967010209.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.11118/actaun201967010209?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Petr Janský & Alex Prats, 2015. "International Profit-Shifting out of Developing Countries and the Role of Tax Havens," Development Policy Review, Overseas Development Institute, vol. 33(3), pages 271-292, May.
    2. Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications - Books, The World Bank Group, number 25095.
    3. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Karolina Kuropka, 2020. "Advance Pricing Arrangements as a Tax Strategy Tool for Related Entities," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(2), pages 31-44.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Devista Yoga Prasetyo & Priyo Hari Adi & Theresia Woro Damayanti, 2020. "Overconfidence, Gender and Tax Compliance - the Indonesian Evidence," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 16(4), pages 135-143.
    2. Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021. "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1031-1050.
    3. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
    4. Hodula, Martin, 2023. "Fintech credit, big tech credit and income inequality," Finance Research Letters, Elsevier, vol. 51(C).
    5. Abdullah Almutairi & Baban Eulaiwi & Robert Evans & Grantley Taylor, 2023. "Tax Haven Use and Related‐Party Transactions: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 33(4), pages 352-374, December.
    6. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
    7. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," Working Papers hal-03053683, HAL.
    8. Misbah Kiani & Adeel Ahmed & Khalid Zaman, 2015. "Combining qualitative and quantitative approaches for measuring underground economy of Pakistan," Quality & Quantity: International Journal of Methodology, Springer, vol. 49(1), pages 295-317, January.
    9. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
    10. Erstu Tarko Kassa, 2021. "Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers," Journal of Innovation and Entrepreneurship, Springer, vol. 10(1), pages 1-16, December.
    11. Mohammad Abd Alaffo AlAdham & Mohammed Abdallah Abukhadijeh & Mohammad Fayez Qasem, 2016. "Tax Evasion and Tax Awareness Evidence from Jordan," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 65-75, December.
    12. Ananyev, Maxim, 2022. "Political economy of cross-border income shifting: A protection racket approach," Journal of Comparative Economics, Elsevier, vol. 50(4), pages 1087-1102.
    13. Umar Bello & Prof. Kabiru Isa Dandago & Ishaq Alhaji Samaila, 2023. "Taxpayers’ Perception and Direct Assessment Tax Compliance of Micro and Small Enterprises in North-East, Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(10), pages 1411-1421, October.
    14. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
    15. Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.
    16. Raitano, Michele & Fantozzi, Roberto, 2015. "Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion," European Journal of Political Economy, Elsevier, vol. 39(C), pages 269-280.
    17. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
    18. Yi-Chung Hsu & Chien-Chiang Lee, 2016. "Factors Affecting Tax Evasion: Do Interest Rate And Regional Effects Matter?," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 61(04), pages 1-23, September.
    19. Kirsten Martinus & Thomas Sigler & Iacopo Iacopini & Ben Derudder, 2019. "The role of tax havens and offshore financial centers in Asia-Pacific networks: evidence from firm-subsidiary connections," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 389-411, November.
    20. Vít Jedlička, 2017. "International Tax Planning: Current State of Knowledge," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(4), pages 31-46.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mup:actaun:actaun_2019067010209. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://mendelu.cz/en/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.