TRANSFER PRICING FOR COOPERATION OF SUPPORTING CENTRES IN METALLURGICAL PRODUCTION

1 KUTÁČ Josef
Co-authors:
1 KUTÁČ Tomáš 1 JANOVSKÁ Kamila 1 ŠVECOVÁ Eva
Institution:
1 VSB - Technical University of Ostrava, Ostrava, Czech Republic, EU, josef.kutac@vsb.cz, tomas.kutac@vsb.cz, kamila.janovska@vsb.cz, eva.svecova@vsb.cz
Conference:
28th International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, May 22nd - 24th 2019
Proceedings:
Proceedings 28th International Conference on Metallurgy and Materials
Pages:
1948-1954
ISBN:
978-80-87294-92-5
ISSN:
2694-9296
Published:
4th November 2019
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
161 views / 57 downloads
Abstract

The article deals with the ways of the most accurate calculation in the intercompany prices of the cooperating centres activities, which transmit their activities in such a way that transfer cycles occur. Examples include mutual transfers of Maintenance and Energy centres, where activities is transferred from Maintenance to Energy and also from Energy to Maintenance centre [1]. In this article, the transfer prices are considered on the basis of their own costs.

Keywords: Transfer pricing, intercompany activities transfer, custom costs, supporting centres, final centres, primary costs, secondary costs

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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