Oceňování 2022, 15(4):3-14 | DOI: 10.18267/j.ocenovani.282

Intra-group financing from a transfer pricing perspective

David Hejduk¹, Barbora Rýdlová²

¹ Ing. David Hejduk - student; Katedra financí a oceňování podniku FFÚ VŠE v Praze

² Ing. Barbora Rýdlová, Ph.D. - vedoucí katedry; Katedra financí a oceňování podniku FFÚ VŠE v Praze

This article discusses the topic of intra-group financing and is specifically focusing on the area of intra-group loans from the point of view of transfer pricing. The article introduces the reader to this topic first in general including its placement in legislative and other contexts. Furthermore, the text deals with specifics of financial transactions, their concept in terms of transfer pricing, including the introduction of individual components of transfer pricing analysis in this area. At the end of the article, the conclusions resulting from the comparative analysis of a particular debt transaction are summarized, including recommendations for the Czech taxpayer, which approaches and methods to use for determining transfer prices in connection with intra-group financing.

Keywords: Intra-group loans; Transfer pricing; Financial transactions; Intra-group financing; Credit rating; Creditworthiness of the borrower; Implicit support; Treasury

Grants and funding:

Článek je zpracován jako jeden z výstupů výzkumného projektu Fakulty financí a účetnictví VŠE Praha, který je realizován v rámci institucionální podpory VŠE IP100040 a projektu "Nové výzvy Corporate Finance v České republice 2.0" registrovaného u Interní grantové agentury VŠE v Praze pod registračním číslem F1/58/2021.

JEL classification: G30

Published: March 1, 2023  Show citation