Pôžička konateľovi z pohľadu transferového oceňovania
LOANS TO MANAGING DIRECTORS FROM THE PERSPECTIVE OF TRANSFER PRICING
Published: 24.3.2026
https://doi.org/10.24040/aap.2026.23.1.30-41
Abstract: This article addresses the issue of transfer pricing with a focus on financial transactions between related parties. The aim is to define the basic theoretical and legislative framework, in particular the arm’s length principle and the international OECD standards. The practical part determines the interest rate range for an intra-group loan granted to the managing director. The interest rate was established using an economic modelling approach, primarily based on Chapter X (Transfer pricing aspects of financial transactions) of OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. When determining the interest rate interval, publicly available materials and data are primarily used.
Keywords: transfer pricing, arm’s length principle, intra-group loan, interest rate, OECD
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How to cite:
IŠTOK, M. a CHROMČÍKOVÁ, S. Pôžička konateľovi z pohľadu transferového oceňovania. Acta aerarii publici. Online. vol. 23 (2026), no. 1, s. 30 – 41. Dostupné na: https://doi.org/10.24040/aap.2026.23.1.30-41. [dátum citovania RRRR-MM-DD].