Zhodnocení aplikace převodních cen a zdanění podílů na zisku u vybrané obchodní společnosti

Abstract

The aim of this thesis is to clarify issue with transfer pricing with help of preview into practice by analyzing tax policy of a particular company and data provided by the General Financial Directorate and subsequently to analyze the taxation of the profit shares and ultimately to evaluate these analysis. For understanding the principle of transfer princing, there are defined and explained in more detail important concepts and other theoretical aspects, which are based not only on Czech legislation, but also on international regulation by the Organization for Economic Cooperation and Development and the European Union. Based on specific data from the Separate Annexes to Item 12 I of the section submitted by the taxpayers, a basic analysis was carried out using descriptive statistical characteristics and analysis of dependence.