Ištok, Michal; Solilova, Veronika; Brychta, Karel - In: Financial internet quarterly 18 (2022) 4, pp. 23-34
The OECD project against BEPS has brought and initiated many changes - among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter...