Financial Administration

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Communication D

Time segmentation

  • Guidance D - 32

    Notification by General Financial Directorate in respect of binding ruling on transfer price in related parties´ transactions and the method of determining the non-resident tax base from activities performed through a permanent establishment.

  • Guidance D - 34

    Communication by the General Finance Directorate in respect of international standards application in taxation of transactions between associated enterprises – transfer pricing.
  • Guidance D - 334

    Communication by the Ministry of Finance in respect of the scope of transfer pricing documentation

  • Guidance D - 333

    Communication by the Ministry of Finance in respect of Binding Ruling on transfer price in related parties’ transactions

  • Guidance D - 332

    Communication by the Ministry of Finance in respect of international standards application in taxation of transactions between associated enterprises – transfer pricing. This Guidance D - 332 is replaced by the Guidance D - 34.
  • Guidance D - 292

    Communication by the Ministry of Finance in respect of s. 38nc of Act no. 586/1992 Coll., on income taxes – binding consideration over the transfer pricing policy used in related party transactions
  • Guidance D - 293

    Communication by the Ministry of Finance in respect of the scope of transfer pricing documentation.
  • Guidance D - 258

    Communication by the Ministry of Finance in respect of international standards application in taxation of transactions between associated enterprises – transfer pricing