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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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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Transfer pricing documentation
 Aubrechtová, Kamila ; Jurečka, Jan (advisor) ; Kačírková, Eliška (referee)
This thesis deals with the issue of transfer pricing, current legislation and methods with emphasis on the creation of transfer pricing documentation. The importance of documentation is mainly to show that prices in transactions between related parties do not differ from the prices agreed between independent parties. The thesis is divided into two main parts, theoretical and practical. The first chapter of this part deals with the definition of the concept of transfer pricing. The second chapter describes the current legislation of transfer pricing, both from the perspective of international regulation, but also in terms of the requirements in the Czech Republic. The following chapters are dedicated to the definition of arm's length principle and methods that can be used in the creation of transfer pricing. The following describes the meaning and way of creating transfer pricing documentation. The practical part deals with creating transfer pricing documentation with application to a particular company in order to verify compliance with the arm's length principle.
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