Stanovení a posouzení praktické aplikace převodních cen v podmínkách České republiky při správě daní

Abstract

The subject of the bachelor thesis is a description of basic principles for transfer pricing. Settlement pricing is a process applied between affiliates where prices in business relationships are different from the arm´s lenght principle principle. The aim of the thesis is to determine and assess the practical application of transfer pricing in tax administration for selected taxpayers. The practical part of the thesis presents examples of the tax administrator's findings in the tax control of the transfer prices. At the end of the paper there is a clear summary of the tax administrator's procedure when controlling transfer pricing.