{"id":4609,"date":"2026-03-24T18:26:44","date_gmt":"2026-03-24T18:26:44","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=4609"},"modified":"2026-03-25T08:13:32","modified_gmt":"2026-03-25T08:13:32","slug":"michal-istok-sandra-chromcikova","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=4609","title":{"rendered":"Michal I\u0161tok, Sandra Chrom\u010d\u00edkov\u00e1"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>P\u00f4\u017ei\u010dka konate\u013eovi z poh\u013eadu transferov\u00e9ho oce\u0148ovania<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>LOANS TO MANAGING DIRECTORS FROM THE PERSPECTIVE OF TRANSFER PRICING<\/strong><\/p>\n\n\n\n<p><em>Published: 24.3.202<\/em>6<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/doi.org\/10.24040\/aap.2026.23.1.30-41\">https:\/\/doi.org\/10.24040\/aap.2026.23.1.30-41<\/a><\/p>\n\n\n\n<pre class=\"wp-block-verse\"><strong>Abstract: <\/strong>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\u2019s 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. <\/pre>\n\n\n\n<p><strong>Keywords:<\/strong> transfer pricing, arm\u2019s length principle, intra-group loan, interest rate, OECD<\/p>\n\n\n\n<p><strong>Full text article:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-file\"><object class=\"wp-block-file__embed\" data=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2026\/03\/finalna-verzia-4.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of finalna-verzia-4.\"><\/object><a id=\"wp-block-file--media-ae161d15-a2eb-474b-84c6-cd90e41d0262\" href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2026\/03\/finalna-verzia-4.pdf\">finalna-verzia-4<\/a><a href=\"https:\/\/aap.umb.sk\/wp-content\/uploads\/2026\/03\/finalna-verzia-4.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ae161d15-a2eb-474b-84c6-cd90e41d0262\">Download<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>How to cite:<\/strong><\/p>\n\n\n\n<p>I\u0160TOK, M. a CHROM\u010c\u00cdKOV\u00c1, S. <em>P\u00f4\u017ei\u010dka konate\u013eovi z poh\u013eadu transferov\u00e9ho oce\u0148ovania.<\/em> Acta aerarii publici. Online. vol. 23 (2026), no. 1, s. 30 \u2013 41.&nbsp;Dostupn\u00e9 na: <a href=\"https:\/\/doi.org\/10.24040\/aap.2026.23.1.30-41\">https:\/\/doi.org\/10.24040\/aap.2026.23.1.30-41<\/a>. [d\u00e1tum citovania RRRR-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u00f4\u017ei\u010dka konate\u013eovi z poh\u013eadu transferov\u00e9ho oce\u0148ovania 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\u2019s length principle and &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/aap.umb.sk\/?page_id=4609\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Michal I\u0161tok, Sandra Chrom\u010d\u00edkov\u00e1&#8221;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4609"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4609"}],"version-history":[{"count":4,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4609\/revisions"}],"predecessor-version":[{"id":4624,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4609\/revisions\/4624"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}