Návrh dokumentace transferových cen v konkrétní společnosti

Abstract

The aim of the bachelor´s thesis is to analyze the default state of the application of transfer pricing in a specific company. On its base the document Localfile for the conditions of a company is proposed. This document may be used as either a source of information about the company, a basis for preparing the official document proposal of a professional company focused on this issue, or as evidence in defense of transfer pricing at the tax office. The theoretical part includes a chapter about theoretical principles and conditions for the use of transfer pricing and it also contains a subchapters dealing with fundamental terms, transfer pricing documentation, transfer pricing legislation in the Czech Republic and the EU, and methods of transfer pricing. In the practical part in chapter 3 is presented a group of companies ABG Auto and the company ALFA Auto Ltd. In this chapter the default state of the application of transfer pricing in the company ALFA Auto s.r.o is analyzed. In chapter 4, on the basis of the analysis, the document Localfile for the company ALFA Auto Ltd. is proposed.