Legislativní úprava a dokumentace transferových cen v obchodní společnosti
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Hanáčková, Kristýna
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis deals with transfer prices. The transfer price is using during transaction with associated company within a group of companies. The goal of thesis is compilation the documentation of transfer prices and an explanation fulfillment of arm’s length principle in joint-stock company. The transfer price is comparable to the market price through a comparable uncontrolled price method.
Description
Import 22/07/2015
Subject(s)
transfer pricing, associated company, transaction with external companies, documentation of transfer prices, arm’s length principle, comparative analysis, transfer pricing methods