Analýza transferových cen ve vybrané nadnárodní společnosti

Abstract

This thesis focuses on the issue of transfer pricing in a selected multinational corporation. The main objective of this thesis is to determine whether the transfer pricing structure in the selected company complies with the arm’s length principle. Another objective is to identify the key factors influencing profit levels. The theoretical section of this thesis defines the basic concepts of transfer pricing. The practical section of this thesis then focuses on functional, risk, and comparative analyses. Subsequently, multiple linear regression is applied in the thesis to understand the relationships between the specified variables. The results of these analyses confirm that transfer prices in the selected company are set in accordance with the arm’s length principle. Based on the regression analysis, it is confirmed that the selected company’s profit is influenced primarily by the value of inventory, production variances, administrative costs, and repair costs.