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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Tax Aspects of Transfer Pricing
 Gottvaldová, Hana ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the company are determined by modifying the example.
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Tax Aspects of Transfer Pricing
 Gottvaldová, Hana ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the company are determined by modifying the example.
Detailed record
How to establish a new business
 Škořepa, Štěpán ; Dvořáček, Jiří (advisor) ; Gottvaldová, Hana (referee)
Questions about establishing of a new business are being discussed in the first part of this work and a speficic leasing company will be presented. Second part of this work tries to explain procedures which are done by the credit analysts in order to approve or reject a deal.
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