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Case study - specifics of transfer pricing in the context of enterprise valuation
[Případová studie - specifika nastavení převodních cen v kontextu ocenění závodu]

Author

Listed:
  • Boris Mišun
  • Karin Mašková
  • Marek Jindra

Abstract

Transfer pricing is a complex topic with links to other disciplines, not just economics. The aim of this paper was to present considerations concerning the interdependence between transfer pricing and the value of the company/enterprise in the form of case studies. Obviously, there is no one right solution to some issues and the approach of tax and valuation experts may differ, so the intention was mainly to highlight some specific areas and open up discussion rather than to draw a clear conclusion.From a valuation perspective, one of the basic assumptions in transfer pricing is to take into account the required return on invested capital as presented in the case studies.

Suggested Citation

  • Boris Mišun & Karin Mašková & Marek Jindra, 2022. "Case study - specifics of transfer pricing in the context of enterprise valuation [Případová studie - specifika nastavení převodních cen v kontextu ocenění závodu]," Oceňování, Prague University of Economics and Business, vol. 15(4), pages 33-43.
    • Handle: RePEc:prg:jnloce:v:15:y:2022:i:4:id:2022_4_04:p:33-43
    DOI: 10.18267/j.ocenovani.285
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    More about this item

    Keywords

    Transfer pricing; valuation; Převodní/transferové ceny; oceňování;
    All these keywords.

    JEL classification:

    • G17 - Financial Economics - - General Financial Markets - - - Financial Forecasting and Simulation
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation

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