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 through BEPS action 10, where the adoption of the sixth method in the form of the quoted commodity price and its adjustments were primarily driven as a starting point for transfer...
