Home > Search Results: ZÍTKOVÁ, Božena
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Aspects of transfer pricing in the Czech Republic
 ZÍTKOVÁ, Božena
The aim of this diploma thesis was to outline the issue of transfer pricing, especially under the conditions of the Czech Republic and to elaborate the documentation for specific company carrying out relationships with related parties. The individual methods of assessment of these prices were introduced in the theoretical component. The possible obstacles connected to its usage were described and most important information needed for transfer pricing documentation were summarized. The practical component includes functional analysis of specific company. Furthermore, all the transactions from the year 2015 amongst related parties were identified and described in detail. In relation to the main production activity the method of net range was used for transfer price verification. The Albertina database was used for elaboration of comparative analysis. To verify the profit margin applied by the company for production, it was used the multi-criterion and gradual weight schedule with subsequent application of point method. This thesis revealed defects that have been presented to the representatives of the company's management. It was stated that it is necessary to perform the revision of profit margin because of profit misinterpretation and lower tax payment of corporate income tax. It was clearly demonstrated that the elaboration of transfer pricing documentation is not a useless administrative burden. On the contrary, it is an important base for mapping and analysing inter-company transactions. Correctly elaborated documentation can be used also a negotiation argument with related parties that are usually in a stronger negotiating position or in dealing with financial administration regarding tax inspection.
Detailed record
External financing in the investment activities of the company
 ZÍTKOVÁ, Božena
The aim of my bachelor thesis was to assess the individual forms of acquisition of external capital for the purpose of investment funding and to propose the most suitable form of financing for particular investment project in the company. In the theoretical component there are outlined the individual options of external funding which are used the most frequently in the Czech Republic and are most required by commercial companies. I pointed out the advantages and disadvantages of each source and introduced two methods by which can be decided on the most appropriate (or cheapest) source of financing of the investment project. In the practical component I put into comparison concrete forms of external funding suitable for specific investment intent in the company. I investigated possibilities of financing through leasing, loan, loan from a mother, issuing own bonds and also drawing subsidy. In order to obtain complete picture I compared those possibilities with the financing of the whole investment intent from own resources. The comparison of specific funding methods was implemented by the approach of discounted expenses. For the investment intent in the company the most suitable funding is through the loan from a mother with the lowest interest rate and also the discounted expenses reduced by the present value of tax savings. To generalize this funding method for other companies and further investment intents is not possible because it depends on many factors and individual conditions. It is also up to each company´s decision what weight to assign to the advantages and disadvantages of particular funding resources.
Detailed record

See also: similar author names
1 Zítková, Barbara
2 Žitková, Barbora
Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English