Návrh vhodné metody pro stanovení převodních cen ve vybrané obchodní společnosti
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Vysoká škola báňská – Technická univerzita Ostrava
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The aim of the the Diploma´s thesis is to evaluate the compliance of the selected company's pricing policy with transfer pricing principles. The theoretical part defines basic concepts and procedures for determining an appropriate transfer pricing method. In the practical part, the current pricing policy of the selected company is analyzed, and then, using the theoretical approach, an appropriate transfer pricing method is selected and compared with the current state in the selected company.
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Transfer pricing, related parties, the arm's length principle, comparability analysis, functional analysis