Analýza převodních cen v obchodním podniku

Abstract

The topic of transfer pricing plays an important role in current globalized world due to the extension of international trade in which Czech Republic is also involved. The efforts of most businesses is to minimise tax obligations transfering profits to countries with the best tax rate and with the most favorable conditions, therefore deformation of prices can be caused. This is the reason of more frequent tax control of transfer pricing adjustments by the tax administrator. The businesses are exposed to the risk of additional tax, prescribing penalties or late payments interest in case of violation of the tax laws. Due to above mentioned, businesses should strive for correct transfer pricing adjustment.