{"id":458,"date":"2016-02-02T14:39:03","date_gmt":"2016-02-02T12:39:03","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=458"},"modified":"2021-08-11T13:30:48","modified_gmt":"2021-08-11T11:30:48","slug":"ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/","title":{"rendered":"How do you find out whether you are a hot candidate for a transfer pricing audit?"},"content":{"rendered":"

The tax administration uses several sources of internal and external information to assess transfer pricing risk. How do you find out whether you are a hot candidate for a transfer pricing audit? Based on publicly available sources and our department\u2019s own practical experience, we have come up with this little test.<\/strong><\/p>\n

1.\u00a0\u00a0\u00a0\u00a0 Have you reported losses in recent tax periods? Is your total before tax mark-up or profit margin relatively low or has declining tendency?<\/p>\n

Long-term losses reported by a company with no change in its commercial policy may indicate that the company\u2019s business activities do not reflect reality.<\/i><\/p>\n

2.\u00a0\u00a0\u00a0\u00a0 Does Part N of the notes to the financial statements only partially disclose related party transactions?<\/p>\n

Incomplete information indicates either you want to conceal information or you are not paying enough attention to your transfer pricing policy.<\/i><\/p>\n

3.\u00a0\u00a0\u00a0\u00a0 Do you have significant related party transactions with an entity established in a low-tax country?<\/p>\n

The more transactions and significant transactions you have with jurisdictions with a low or no tax rate, the greater the risk of profit shifting.<\/i><\/p>\n

4.\u00a0\u00a0\u00a0\u00a0 Do the aggregate royalties you paid to other members of the transnational group in the tax period exceed 5% of your turnover or 30% of your operating profit before subtracting them?<\/p>\n

Royalties are a risk area because determining their amounts according to an independent principle is far more complicated than transactions involving goods or merchandise. It is also important to judge whether individual group members are receiving any economic gains from these royalties.<\/i><\/p>\n

5.\u00a0\u00a0\u00a0\u00a0 Do aggregate service charges you paid to other members of the transnational group in the tax period exceed 5% of your turnover or 10% of your operating profit?<\/p>\n

Services are a significant cost item. If the amount paid for them is high, the taxpayer is at risk of allocated costs with no real economic benefit for the sole purpose of reducing taxable income.<\/i><\/p>\n

6.\u00a0\u00a0\u00a0\u00a0 Does aggregate interest paid in the tax period on borrowings from other members of the transnational group exceed 25% of your operating profit or is long-term debt more than 70% of your total financing?<\/p>\n

The higher the percentage of long-term financing from intra-group lending, the more financially dependent you become on the group and the higher the probability of intervention in your transfer pricing policy<\/i><\/p>\n

7.\u00a0\u00a0\u00a0\u00a0 Do you have substantially lower profitability compared with industry averages or other members of the group?<\/p>\n

Any deviation from sector averages can often mean transfer pricing has been adjusted and such a situation often times requires closer examination.<\/i><\/p>\n

8.\u00a0\u00a0\u00a0\u00a0 Has there been significant restructuring of your business during the tax period?<\/p>\n

The impact of corporate restructuring can be extensive because profit potential is shifted between countries and this affects the amount of tax paid even in subsequent tax periods.<\/i><\/p>\n

If you answered \u201cyes\u201d to at least two questions, transfer pricing documentation should be a priority in your business . Our international taxation specialists will be happy to advise you on preparing such documents.<\/b><\/p>","protected":false},"excerpt":{"rendered":"

The tax administration uses several sources of internal and external information to assess transfer pricing risk. How do you find out whether you are a hot candidate for a transfer pricing audit? Based on publicly available sources and our department\u2019s own practical experience, we have come up with this little test. 1.\u00a0\u00a0\u00a0\u00a0 Have you reported…<\/p>\n","protected":false},"author":1,"featured_media":460,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-458","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nHow do you find out whether you are a hot candidate for a transfer pricing audit? - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Ako pos\u00fadi\u0165, \u010di ste potenci\u00e1lnym kandid\u00e1tom na da\u0148ov\u00fa kontrolu v oblasti transferov\u00e9ho oce\u0148ovania? Sk\u00faste si spravi\u0165 nasledovn\u00fd test![:en]How do you find out whether you are a hot candidate for a transfer pricing audit?[:de]Sind Sie ein potenzieller Kandidat f\u00fcr eine Steuerpr\u00fcfung im Bereich Verrechnungspreisbildung sind?[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"The tax administration uses several sources of internal and external information to assess transfer pricing risk. How do you find out whether you are a hot candidate for a transfer pricing audit? Based on publicly available sources and our department\u2019s own practical experience, we have come up with this little test. 1.\u00a0\u00a0\u00a0\u00a0 Have you reported…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2016-02-02T12:39:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:30:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"475\" \/>\n\t<meta property=\"og:image:height\" content=\"317\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/\",\"name\":\"[:sk]Ako pos\u00fadi\u0165, \u010di ste potenci\u00e1lnym kandid\u00e1tom na da\u0148ov\u00fa kontrolu v oblasti transferov\u00e9ho oce\u0148ovania? Sk\u00faste si spravi\u0165 nasledovn\u00fd test![:en]How do you find out whether you are a hot candidate for a transfer pricing audit?[:de]Sind Sie ein potenzieller Kandidat f\u00fcr eine Steuerpr\u00fcfung im Bereich Verrechnungspreisbildung sind?[:] - Moore BDR s. r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg\",\"datePublished\":\"2016-02-02T12:39:03+00:00\",\"dateModified\":\"2021-08-11T11:30:48+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#primaryimage\",\"url\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg\",\"contentUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg\",\"width\":475,\"height\":317},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.moore-bdr.sk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"How do you find out whether you are a hot candidate for a transfer pricing audit?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\",\"url\":\"https:\/\/www.moore-bdr.sk\/\",\"name\":\"Moore BDR s. r. o.\",\"description\":\"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moore-bdr.sk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\",\"name\":\"dan103065\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"caption\":\"dan103065\"},\"url\":\"https:\/\/www.moore-bdr.sk\/en\/author\/dan103065\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:sk]Ako pos\u00fadi\u0165, \u010di ste potenci\u00e1lnym kandid\u00e1tom na da\u0148ov\u00fa kontrolu v oblasti transferov\u00e9ho oce\u0148ovania? Sk\u00faste si spravi\u0165 nasledovn\u00fd test![:en]How do you find out whether you are a hot candidate for a transfer pricing audit?[:de]Sind Sie ein potenzieller Kandidat f\u00fcr eine Steuerpr\u00fcfung im Bereich Verrechnungspreisbildung sind?[:] - Moore BDR s. r. o.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/","og_locale":"en_US","og_type":"article","og_title":"[:sk]Ako pos\u00fadi\u0165, \u010di ste potenci\u00e1lnym kandid\u00e1tom na da\u0148ov\u00fa kontrolu v oblasti transferov\u00e9ho oce\u0148ovania? Sk\u00faste si spravi\u0165 nasledovn\u00fd test![:en]How do you find out whether you are a hot candidate for a transfer pricing audit?[:de]Sind Sie ein potenzieller Kandidat f\u00fcr eine Steuerpr\u00fcfung im Bereich Verrechnungspreisbildung sind?[:] - Moore BDR s. r. o.","og_description":"The tax administration uses several sources of internal and external information to assess transfer pricing risk. How do you find out whether you are a hot candidate for a transfer pricing audit? Based on publicly available sources and our department\u2019s own practical experience, we have come up with this little test. 1.\u00a0\u00a0\u00a0\u00a0 Have you reported…","og_url":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/","og_site_name":"Moore BDR s. r. o.","article_published_time":"2016-02-02T12:39:03+00:00","article_modified_time":"2021-08-11T11:30:48+00:00","og_image":[{"width":475,"height":317,"url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg","type":"image\/jpeg"}],"author":"dan103065","twitter_card":"summary_large_image","twitter_misc":{"Written by":"dan103065","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/","url":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/","name":"[:sk]Ako pos\u00fadi\u0165, \u010di ste potenci\u00e1lnym kandid\u00e1tom na da\u0148ov\u00fa kontrolu v oblasti transferov\u00e9ho oce\u0148ovania? Sk\u00faste si spravi\u0165 nasledovn\u00fd test![:en]How do you find out whether you are a hot candidate for a transfer pricing audit?[:de]Sind Sie ein potenzieller Kandidat f\u00fcr eine Steuerpr\u00fcfung im Bereich Verrechnungspreisbildung sind?[:] - Moore BDR s. r. o.","isPartOf":{"@id":"https:\/\/www.moore-bdr.sk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg","datePublished":"2016-02-02T12:39:03+00:00","dateModified":"2021-08-11T11:30:48+00:00","author":{"@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841"},"breadcrumb":{"@id":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#primaryimage","url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg","contentUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-477651388-small.jpg","width":475,"height":317},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-bdr.sk\/en\/ako-posudit-ci-ste-potencialnym-kandidatom-na-danovu-kontrolu-v-oblasti-transferoveho-ocenovania-skuste-si-spravit-nasledovny-test\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.moore-bdr.sk\/"},{"@type":"ListItem","position":2,"name":"How do you find out whether you are a hot candidate for a transfer pricing audit?"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-bdr.sk\/#website","url":"https:\/\/www.moore-bdr.sk\/","name":"Moore BDR s. r. o.","description":"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-bdr.sk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841","name":"dan103065","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","caption":"dan103065"},"url":"https:\/\/www.moore-bdr.sk\/en\/author\/dan103065\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/comments?post=458"}],"version-history":[{"count":3,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/458\/revisions"}],"predecessor-version":[{"id":795,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/posts\/458\/revisions\/795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/media\/460"}],"wp:attachment":[{"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/media?parent=458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/categories?post=458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/en\/wp-json\/wp\/v2\/tags?post=458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}