National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Setting a Transfer Price between Associated Enterprises
Štorová, Nina ; Havířová, Barbora (referee) ; Brychta, Karel (advisor)
This master´s thesis deals with setting a transfer price of controlled transaction between associated enterprises. The goal is to choose the appropriate method for setting transfer prices for controlled transaction of selected associated enterprises and to compare the set transfer prices with prearranged transfer prices stated in the contract between selected associated enterprises. The thesis contains the theoretical basis and legal regulations for transfer prices, possible solutions to the problem of the setting transfer price, procedure for determining transfer price and recommendations for companies on the subject. The final part of the thesis reviews findings from the practical part and offers arising from the reviewed findings.
Bezpečné přístavy v oblasti transférových cen
Baránková, Barbora
The subject of the diploma thesis is to establish safe harbours for management fees. Safe harbours as a transfer pricing scheme are based on the Transfer Prices Guide-lines for Multinational Enterprises and Tax Authorities from 2017. This scheme entails simplification for businesses, which should reduce the burden on businesses in the production of transfer pricing. The work mainly focuses on setting safe harbours for a fairly controversial area of management fees and the safe harbours are based on setting the usual market margins for selected management services.
Setting a Transfer Price between Associated Enterprises
Štorová, Nina ; Havířová, Barbora (referee) ; Brychta, Karel (advisor)
This master´s thesis deals with setting a transfer price of controlled transaction between associated enterprises. The goal is to choose the appropriate method for setting transfer prices for controlled transaction of selected associated enterprises and to compare the set transfer prices with prearranged transfer prices stated in the contract between selected associated enterprises. The thesis contains the theoretical basis and legal regulations for transfer prices, possible solutions to the problem of the setting transfer price, procedure for determining transfer price and recommendations for companies on the subject. The final part of the thesis reviews findings from the practical part and offers arising from the reviewed findings.

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