Transfer prices are considered as prices that are negotiated between two related entities. The definitions of the terms transfer prices and related entities are stipulated by Act No. 586/1992 Coll., on Income Taxes. Pursuant to § 23 Paragraph 7 of this act, transfer prices need to be set at arm’s length level, i.e. at a level which would have been arranged between two independent entities.
We provide comprehensive services relating to economic and financial analyses of transfer prices and transfer pricing between related parties for tax purposes, i.e. preparing transfer pricing documentation, and assessment of employed transfer pricing methods.
Our experts at Expert Group Institute have many years of experience in transfer pricing, which is, inter alia, substantiated by a large number of professional publications.