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Assessment of Transfer prices by expert or tax advisor
[Posouzení transferových cen znalcem či daňovým poradcem]

Author

Listed:
  • Jiří Jakoubek
  • František Poborský
  • Jiří Teichmann

Abstract

This paper deals with the definition of the role of a tax advisor and his duties, the definition of the role of an expert and his duties, with an emphasis on the area of transfer pricing. The article mainly explains their different points of view and the different informational quality of their outputs - transfer-pricing documentation and expert opinions. The article also deals with the role and usefulness of expert opinions in tax proceedings.

Suggested Citation

  • Jiří Jakoubek & František Poborský & Jiří Teichmann, 2022. "Assessment of Transfer prices by expert or tax advisor [Posouzení transferových cen znalcem či daňovým poradcem]," Oceňování, Prague University of Economics and Business, vol. 15(4), pages 25-32.
    • Handle: RePEc:prg:jnloce:v:15:y:2022:i:4:id:2022_4_03:p:25-32
    DOI: 10.18267/j.ocenovani.284
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    More about this item

    Keywords

    Transfer prices; tax advisor; experts; expert opinions; Transferové ceny; daňoví poradci; znalci; znalecké posudky;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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