National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Transfer pricing documentation
Mitriková, Stanislava ; Frýzek, Libor (advisor) ; Bušovský, Ladislav (referee)
This final thesis deals with transfer pricing documentation from the theoretical and practical point of view. The aim of the thesis is to evaluate the settings of transfer prices within fictitious company by using processed documentation The first chapter of the thesis deals with the main principles and approaches to transfer prices to the extent provided by the legal regulations in the Czech Republic. The second chapter deals with the concept of content and composition of the documentation from the point of view of the OECD, EU and CR. In the practical part of the thesis, the intra-group transactions are analyzed in the model documentation, whether they are in accordance with the arm´s length principle.
Transfer pricing in the view of financial accounting, auditing and taxation in the Czech Republic
Čížek, Ladislav ; Müllerová, Libuše (advisor) ; Roubíčková, Jaroslava (referee)
Thesis deals with relationships among financial accounting, auditing, taxation and transfer pricing. There is a description of the legislative regulation of transfer pricing in financial accounting, auditing and taxation. Thesis studies importance of the transfer pricing in these named areas. The importance of the transfer pricing in each area is evidenced with model and real examples. Thesis contains a lot of rulings of the Supreme Administrative Court.

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