Practical Application of Art. 9 OECD Model Convention: the Czech Republic
All transfer prices determined between the associated enterprises must comply with the arm’s length principle. The arm’s length principle for associated enterprises is mentioned in Art. 9(1) of the OECD Model Convention, which was also adopted by the OECD Member states into their national law. Howev...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2014-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| Online Access: | https://acta.mendelu.cz/62/2/0397/ |