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Overview of Safe Harbour Approaches in Transfer Pricing

Author

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  • Michal Kolář

Abstract

This article provides an overview of the current approach to safe harbour concept in transfer pricing. Compliance with the rules of transfer pricing with respect to the arm’s length principle and related administration is a complex activity, that is expensive and time consuming for both companies and for tax administrations. The possibility of establishing a transfer price with the help of clearly defined rules from the tax authorities is therefore a welcome relief to taxpayer’s administration and associated costs. A prerequisite for this condition, however, must be such a definition of safe harbour, that will be of a real benefit to the companies and tax administrations.

Suggested Citation

  • Michal Kolář, 2016. "Overview of Safe Harbour Approaches in Transfer Pricing," Ekonomika a Management, Prague University of Economics and Business, vol. 2016(4).
    • Handle: RePEc:prg:jnleam:v:2016:y:2016:i:4:id:297
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    References listed on IDEAS

    as
    1. Elizabeth King, 2009. "Transfer Pricing and Corporate Taxation," Springer Books, Springer, number 978-0-387-78183-9, March.
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    More about this item

    Keywords

    Transfer Pricing; Safe Harbour; Thin Capitalization; Převodní ceny; Safe Harbour; Nízká kapitalizace;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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