National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Transfer prices in banking
Bučko, Michal ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This thesis elaborates possible approach to determination of the optimal transfer price for tax purposes as for ordinary transactions undertaken in a banking group. The first part deals with the theoretical approach of the determination of transfer prices while describing the regulation of transfer prices according to the OECD. The intention of the second part is to evaluate the possibility of setting the optimal transfer price for tax purposes in the banking group. Common transactions were identified within a banking group in order to achieve this objective. Subsequently, the generally used methodology and approach to setting of transfer prices for tax purposes in commercial banks was in the thesis characterized. At the end of the second part, a possible approach was compiled to the possibility of setting the optimal transfer price for tax purposes through a theoretical model.
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)

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