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Finanční transakce z pohledu převodních cen: Kaptivní pojištění
Danihelová, Anna
DANIHELOVÁ, A. Financial transaction from the perspective of transfer pricing: captive insurance. Bachelor thesis. Brno: Mendel University, 2022. This bachelor thesis deals with the topic of captive insurance. The aim of the thesis was to evaluate this new financial instrument that is used by related entities in financial transaction. To achieve the aim, the identification of risks in determining the usual price was carried out. Furthermore, a SWOT analysis was used to identify the strengths and weaknesses of captive insurance. Based on these analyses, an assessment as made of the financial instrument itself and its applicability to the territory of the Czech Republic. At the end of the thesis, recommendations for related entities who are thinking about arranging captive insurance were presented.
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Bezpečné prístavy v oblasti prevodních cien so zameraním na rozvojové štáty
Molnárová, Lucia
The issue of transfer pricing is currently one of the most significant tax probems, which needs to be confronted by multinational enterprises and tax authorities all over the world. The determination of transfer prices that is based on the application of the arm´s length principle, together with the administration and control of transfer pricing is often complicated, time-consuming and costly process. Especially for developing countries, many of which experience difficulties with col-lection data and their analysis due to the lack of information regarding comaparable transactions. For this reason, developing countries should consider using the safe harbour concept, at least for smaller taxpayers or in a case of less complicated transactions. This thesis focuses on proposal of safe harbour for selected develo-ping countries in Asia.
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The issue of transfer pricing in the Czech Republic
Budilová, Michaela ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The thesis focuses on the transfer pricing questions in the Czech companies. The theoretical part concerns the legislative background, transfer pricing determination methodology and related necessary documentation. The practical part contains the performed questionnaire survey targeted at transfer pricing methods, binding consideration, documentation, and experience with the tax search. A specific manufacturing company is then used to illustrate the manner of transfer pricing determination.
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