National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The world of Post BEPS transfer pricing
Sadilová, Michaela ; Frýzek, Libor (advisor) ; Zídková, Hana (referee)
The aim of this diploma thesis is to analyze impacts of BEPS including Country-by-Country reporting on the business field and on the tax administration. The theoretical part describes the importance of the initiative of BEPS transfer pricing including its the updated package, Action 8-10. Next part describes and compares the actual transfer pricing regulations in the countries of Visegrad 4 and in Germany. The last part of the diploma thesis analyzes the current transfer pricing situations and the cases of multinational corporation such as Google and Starbucks and it is followed by chaptures analyzing possible advantages and disadvantages that will arise from the new statement of CBCR.

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3 Sadilová, Markéta
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