|
|
Transfer pricing and binding rulings
Austerlitzová, Eliška ; Francírek, František (advisor) ; Roháček, Michal (referee)
Setting of transfer price, which is in line with arm's length principle and also with other legislature obligations, is currently with respect of limited experiences with such problematics very actual topic espetially with regard to possible impact. Institution of Billing Rulings of determination of transfer price is a newly established tool leading to legal confidence of tax payers and desireable step forward in Czech legislature. Evaluation of operation and usefulness of this tool is the main goal of my diploma thesis. Tax legisature includes also other editorial obligations of tax authority. Theire description is another objective of my thesis. Analysis of transfer pricing problematics is necessary for understandig the topic and therefore is a partial goal of my thesis. The full picture of transfer pricing Billing Rulings problematics with its aspects analysed on theoretical level is completed with practical example of application for Billing Rulings. The analysis of legislature lead to formulation of suggestions leading to better functioning of this institution.
|
|
|
The comparison of czech and finnish tax system
Čejková, Jitka ; Francírek, František (advisor) ; Roun, Vlastimil (referee)
This bachelor thesis is focused on the comparision of the current tax system in Czech Republic and Finland. In the first part the theoretical principles of taxes in Czech Republic are explained, including the importance of individual taxes for the tax revenue. The Finnish taxes are described in the same way in the next chapter. The third part compares income tax in both countries as a real example, measures the taxes on consumption and matches the level of the real estate tax. The final fourth part clears up if the Czech tax system can be used in Finland and conversely.
|
|
|
Problems of non-profit organizations tax income in Czech Republic
Beková, Radka ; Slintáková, Barbora (advisor) ; Francírek, František (referee)
The subject of my graduation theses is problems of non-profit organizations tax income in Czech Republic. My main goal is description and explication of problems of non-profit organizations tax income which I have been interested in. My component goal is an effort to formulate my own and already existing schemes of resolutions of the problems concerning effectiveness and tax income of non-profit organizations in Czech Republic. Non-profit organizations tax income is very complicated and inconclusive area of tax income.
|
|
|
The impact of transfer price of enterprise on the corporate tax
Vágner, Jiří ; Francírek, František (advisor) ; Khazarova, Sofya (referee)
This thesis is focused on the sale of the enterprise between related persons. The ambition was to find out, what the tax aspects of a particural transfer of an existing company are, especially with regard to the payment of personal and corporate income tax rate. Partial aim was to determine market value of the enterprise as per January 1st 2010 for the transfer price purposes and structuring of the whole transaction with emphasis on rational tax optimalization. At first there is a valuation report elaborated with regard to the market environment. The price is set based on the DCF entity method. Consequently I work with the enterprise value analysing tax impacts. The transaction structure is chosen as setting up of a new company for leveraged buyout (SPV, s.r.o.) and subsequent merger of this company with the target company as per January 1st 2010. It was found out that the impact of the transfer price on the income tax is at this transaction minimal. In the particural structured transaction there are four kinds of tax risks. First are the rules of thin capitalization which the buyer is able to fulfil by the increase of its own capital at SPV, s.r.o. The second one is the assesment of interests on the affinitive credits according to the arm's length principle. The third one is check of costs of the acquisition credit which should be tax deductible with regard to the company merger. The last risk is the proof of accomplishment of general rules of costs (interest) tax deduction, i.e. the costs must be spent on achievement, securing and maintenance of taxable incomes. At the close of the thesis I focus on the motives of the related parties of the transaction for setting the price of the company. I assume that both parties would have tendencies to decline the enterprise value mostly because of the possibility of compensation through the gratuitous acquisition of asset which in this case in the legal environment of the Czech Republic enjoys the tax-free status.
|
|
|
Methods of the transfer pricing identification in practise
Plešingerová, Jana ; Francírek, František (advisor)
This work focuses on methods of the transfer pricing identification, in connection with the possibility to find comparable independent data on the market. In the first part, the author describes the basic ideas and the main legislation resources both in the Czech Republic and internationally. It also describes the main methods of the transfer pricing identification mentioned in the Transfer Pricing Guideline. Second part examines the method's application, which depends mainly on the type of the controlled transaction as well as on the comparable data availibility. Third part relates to the model case, which shows in detail the complete process of the transfer pricing identification. Each process includes the functional analysis of related parties, choosing the best possible method and the comparable analysis, which focuses on the searching out the independent comparable companies.
|
|
|
Transfer prices risk elimination
Tunklová, Vendula ; Francírek, František (advisor) ; Roun, Vlastimil (referee)
Following work focuses on the issue of transfer prices and evolution of the approach to such in a surveyed company in a spam of two years. In the first part, the author describes the status from the points of legislative changes and a common perception of transfer prices both in the Czech Republic and internationally. Second part relates to a specific condition in a surveyed company during authors bachelor studies and a third part describes the changes that had taken place in this company. The author focuses on the options of eliminating the risk of transfer prices by setting the set of inter-company guidelines. Next she is taking a more thorough look at the sale of goods, as it is the most common business relation between related parties. This work should be considered as a guide to a proper management of inter-company structure. It should help in determining a transfer pricing method and preparing a documentation related to transfer prices.
|
|
|
Eliminace rizika transferových cen na úrovni podniku - případová studie
Tunklová, Vendula ; Francírek, František (advisor)
- přiblížení problematiky transferových cen - historie transferových cen - ošetření transferových cen v mezinárodním měřítku (Směrnice OECD; EU) - ošetření transferových cen v rámci České republiky (legislativa) - studie současného stavu v rámci konkrétního podniku - porovnání tvorby ceny pro externího odběratele a pro dceřinnou společnost (hodnocení stávající metody tvorby ceny) - návrh na metodiku tvorby ceny u konkrétní transakce (metoda CUP)
|
|
|
Analýza a měření výkonnosti neziskové organizace
Strolený, Petr ; Francírek, František (advisor)
Práce se zabývá výkonností, efektivností FreeNetů (resp. PilsFree). Občanské sdružení PilsFree je komunitní počítačová síť působící v Plzni a jejím okolí poskytující Internet. Práce porovnává kvality Internetu poskytovaný komerčními poskytovateli a PilsFree pomocí metod nákladově užitkové analýzy. Dále se věnuje výkonnosti Internetu poskytovaný Prahou 5. V poslední části porovnávám nákladovost na zřízení koncového bodu v závislosti na technologii.
|
|
|
Transferové ceny - aspekty a aplikace v ČR
Jakoubek, Jiří ; Francírek, František (advisor)
Bakalářská práce se zaměřuje na problematiku transferových cen z hlediska aplikace v České republice. Cílem zkoumání je identifikace aspektů a oblastí vymezujících definiční obor těchto cen. Autor dosahuje cíle pomocí rozboru pojmu ceny, identifikací iniciátorů a motivací, vymezením relevantních legislativních regulací a následným určením kauzálních souvislostí.
|
|
|
Transferové ceny - problém nebo výzva?
Kuberová, Lucie ; Francírek, František (advisor) ; Vančurová, Alena (referee)
Cílem této studie bylo především ověřit či naopak vyvrátit v úvodu stanovenou hypotézu, že nekvalifikovaný odhad způsobu stanovení transferových cen a tedy nevhodná úprava daňového základu plátce ze strany české daňové správy přináší České republice vysoké riziko mezinárodních arbitráží, které představují nejen značnou finanční zátěž, ale také nadbytečnou práci pro ministerské úředníky. Sledovali jsme situaci v oblasti platné legislativy v této oblasti, zahraniční praxe a standardů a především pak dosavadních kontrol zaměřených na transferové ceny. Ze získaných poznatků však vyplývá, že stávající přístup české daňové správy k této problematice nahrává spíše opačné domněnce; nedostatečná kontrola ze strany finančních orgánů a tudíž i absence mezinárodních sporů v této oblasti vede k jisté laxnosti poplatníků a zprostředkovaně tak může nahrávat daňovým únikům v důsledku uměle podhodnocených zdanitelných zisků?
|
guest ::
