National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Transferové ceny a jejich využití jako metody minimalizace daňové povinnosti
Paroulek, Alex
The thesis is focused on the issue of transfer pricing and their usage as a method of tax liability minimization. The aim of this thesis is to describe how usable are transfer prices for achieving minimization of tax liability and to determine how intensively they are supervised by tax authorities. The application part is concentrated on the description of the transfer prices with the focus on the law side of this issue. There are analysed the case laws from European Court of Justice and Supreme Administrative Court of the Czech Republic in the second part of this thesis, where taxpayers achieved minimization of their tax liability thanks to transfer prices.

See also: similar author names
4 Paroulek, Adam
Interested in being notified about new results for this query?
Subscribe to the RSS feed.