Problematika transferových cen
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Slavičínský, Tomáš
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
Bachelor thesis is focused on the issue of transfer prices and its practical use. The theoretical part deals with the basic concepts, principles and legislative regulations necessary for understanding the creation of transfer prices. In this respect thesis contains methods recommended by the OECD Guidelines. In the practical part is handled economical relation of the related fictitious companies and its transactions. The aim was to find out whether the prices used by these companies comply with the arm's length principles.
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Import 22/07/2015
Subject(s)
transfer prices, common price, arm's length principles, associated persons, transfer prices methods, function analysis, risk analysis, OECD Directive