Solilová, Veronika; Nerudová, Danuše - In: European financial and accounting journal : EFAJ 10 (2015) 3, pp. 45-61
In December 2014, OECD issued a Discussion Draft on Transfer Pricing aspects of cross-border commodity transactions … were primarily driven as a starting point for transfer pricing purpose. In this paper the analysis of the proposed sixth … impede in cross border transactions and internationalization of SMEs. One of tax obstacles represent transfer pricing. Its …