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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Dopady převodních cen na základ daně z příjmů korporací
 Saidi, Veronika
The diploma thesis is focused on transfer pricing, which the multinational companies use to transfer profits in order to minimize the tax within the group. The goal is to quantify the impacts of using individual methods on corporate income tax using the Amadeus database and identify possible loopholes that corporations use for tax planning.
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Transfer Pricing in Accounting and Taxes
 Grieslerová, Zuzana ; Jurka, Robert (advisor) ; Dolanská, Darina (referee)
This bachelor's thesis deals with transfer pricing, the method of its assessment and related transfer pricing documentation. The aim is to introduce main principles and methods used when forming transfer prices, specially the arm's length principle; this thesis also defines controlled transactions between associated enterprises and puts related processes into wider legislative framework and methodological directions of the Czech Republic, European Union and Organisation for Economic Co-operation and Development (OECD). Based on thorough knowledge of the theoretical framework the author proposed transfer pricing documentation of a particular company in a way that could be presented to tax administration both when demonstrating tax obligation and seeking the method approval.
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