Výsledky vyhledávání - "Brychta Karel"

Akademický článek

The concept of associated persons as a key and potentially problematic aspect in transfer pricing

Autor: Brychta Karel, Abreu Matheus Chebli de, Hudenko Justina, Santos Lucas Scheremetta, Poubel Lucas Cunha do Valle

Publikováno v: Financial Internet Quarterly, Vol 19, Iss 1, Pp 21-33 (2023)

Transfer pricing (TP) is based on many principles – the essential one is the Arm´s Length Principle (ALP). In this respect, the term “associated persons” is of crucial importance: associated persons must be involved in transactions in order fo

Externí odkaz: https://doaj.org/article/f0639576d2604c9db8f971237aa8bb7d

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Akademický článek

National and Foreign-controlled Companies Operating in Development Activities in Czechia and Aspects of their Capital Structure Management

Autor: Kalová Dagmar, Brychta Karel

Publikováno v: SHS Web of Conferences, Vol 129, p 03013 (2021)

Research background: Entities operating in the field of development activities show significant specifics, including a high level of indebtedness. Given the nature of development projects, which are long-term, and their financial complexity, companie

Externí odkaz: https://doaj.org/article/ef075f302ec54121a54c91a9bbd2807a

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Akademický článek

Definiční znaky podvodu na DPH v judikatuře Nejvyššího správního soudu / Defining Characteristics of VAT Fraud in the Case-law of the Supreme Administrative Court

Autor: Procházka, Vojtěch, Kupčík, Petr, Brychta, Karel

Publikováno v: Časopis pro právní vědu a praxi / Journal of Jurisprudence and Legal Practice. 30(1):153-174

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1031131

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Akademický článek

Public contracts in holding companies operating in the construction industry – a case of the Czech Republic

Autor: Brychta, Karel

Publikováno v: Verslas: teorija ir praktika / Business: Theory and Practice. 22(2):267-276

Externí odkaz: https://www.ceeol.com/search/article-detail?id=1007561

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Akademický článek

Pojmové znaky podvodu na DPH v judikatuře Soudního dvora Evropské unie / Defining Characteristic of VAT Fraud/Evasion as Established by the Case-law of the Court of Justice of the European Union

Autor: Brychta, Karel, Kupčík, Petr, Procházka, Vojtěch

Publikováno v: Časopis pro právní vědu a praxi / Journal of Jurisprudence and Legal Practice. 29(3):633-647

Externí odkaz: https://www.ceeol.com/search/article-detail?id=985576

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Reflection of the COVID-19 Pandemic in the Comparability Analysis – a Critical Evaluation of Potential Approaches

Autor: Solilová, Veronika, Litzman, Marek, Ištok, Michal, Brychta, Karel

Publikováno v: Hradec Economic Days. 2022, vol. 12, issue 1, p. 686-697.

The key issues for transfer pricing is performing the comparability analysis with aim to find external comparable companies i.e. companies performing same or similar business activities in the same or similar economic and market conditions. However,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f1b9aee576543105abe648253f7c16b6
https://doi.org/10.36689/uhk/hed/2022-01-067

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