Oceňování 2022, 15(4):33-43 | DOI: 10.18267/j.ocenovani.285

Case study - specifics of transfer pricing in the context of enterprise valuation

Boris Mišun1, Karin Mašková2, Marek Jindra3
1 Ing. Boris Mišun, CFA - ředitel znalecké kanceláře E&Y Valuations, s.r.o.
2 Ing. Karin Mašková - senior konzultant ve společnosti Ernst&Young, s.r.o.
3 Ing. Marek Jindra, Ph.D., CFA - partner ve společnosti E&Y Valuations, s.r.o.

Transfer pricing is a complex topic with links to other disciplines, not just economics. The aim of this paper was to present considerations concerning the interdependence between transfer pricing and the value of the company/enterprise in the form of case studies. Obviously, there is no one right solution to some issues and the approach of tax and valuation experts may differ, so the intention was mainly to highlight some specific areas and open up discussion rather than to draw a clear conclusion.
From a valuation perspective, one of the basic assumptions in transfer pricing is to take into account the required return on invested capital as presented in the case studies.

Keywords: Transfer pricing; valuation
Grants and funding:

Článek je zpracován v návaznosti na prezentaci Ing. Borise Mišuna na konferenci Znalecký posudek v procesu nastavení transferových cen (Czech Valuation Forum) konané dne 25.5.2022 na Vysoké škole ekonomické v Praze

JEL classification: G17, K34, L14

Published: March 1, 2023  Show citation

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Mišun, B., Mašková, K., & Jindra, M. (2022). Case study - specifics of transfer pricing in the context of enterprise valuation. Oceňování, 15(4), 33-43. doi: 10.18267/j.ocenovani.285
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    References

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