Detail publikačního výsledku

Transfer Pricing and Intra-group Losses. The Czech Republic v. Stora Enso Wood Products Ždírec s.r.o.

SOLILOVA, V.; BRYCHTA, K.

Originální název

Transfer Pricing and Intra-group Losses. The Czech Republic v. Stora Enso Wood Products Ždírec s.r.o.

Anglický název

Transfer Pricing and Intra-group Losses. The Czech Republic v. Stora Enso Wood Products Ždírec s.r.o.

Druh

Kapitola, resp. kapitoly v odborné knize

Originální abstrakt

The analysed case demonstrates an attempt by tax authorities to extend the applicability of the ‘order from the parent company’ beyond contractual obligations into the realm of standard business decision-making processes, such as the cessation of loss-generating activities, which carries accounting and tax implications. In this case, the SAC remains consistent with its prior rulings, emphasizing the importance of carefully and objectively weighing all circumstances of each specific case. However, the interpretation of the ‘parent order’ is still being developed by the SAC.

Anglický abstrakt

The analysed case demonstrates an attempt by tax authorities to extend the applicability of the ‘order from the parent company’ beyond contractual obligations into the realm of standard business decision-making processes, such as the cessation of loss-generating activities, which carries accounting and tax implications. In this case, the SAC remains consistent with its prior rulings, emphasizing the importance of carefully and objectively weighing all circumstances of each specific case. However, the interpretation of the ‘parent order’ is still being developed by the SAC.

Klíčová slova

Case-law; Czech Republic; Tax Loss; Transfer Pricing

Klíčová slova v angličtině

Case-law; Czech Republic; Tax Loss; Transfer Pricing

Autoři

SOLILOVA, V.; BRYCHTA, K.

Rok RIV

2026

Vydáno

24.09.2025

Nakladatel

Wolters Kluwer

Místo

Alphen aan den Rijn

ISBN

9789403513294

Kniha

Transfer Pricing Case Law Around the World 2025

Strany od

183

Strany do

209

Strany počet

26

BibTex

@inbook{BUT198975,
  author="{} and Karel {Brychta}",
  title="Transfer Pricing and Intra-group Losses. The Czech Republic v. Stora Enso Wood Products Ždírec s.r.o.",
  booktitle="Transfer Pricing Case Law Around the World 2025",
  year="2025",
  publisher="Wolters Kluwer",
  address="Alphen aan den Rijn",
  edition="1st",
  pages="183--209",
  isbn="9789403513294"
}