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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Determination of Transfer Prices in OEZ Group
 Toman, Petr ; Šťerba, Jan (referee) ; Kocmanová, Alena (advisor)
The theme of my thesis „Determination of Transfer Prices in OEZ group“ is determination the way of creation transfer prices for business iterrelations between affined companies. Work is focused on theoretic knowledge from areas of transfer prices whose pillar is „The Arm´s Length Principle“. With it relating tax correlation and required production of documentation for transparence for financing organs. Final recommendation are target to how (in the concrete and also generally) above all on problems resulting from current economic situation. Of binding force recommendation touche above all areas cover binding appreciation about correctness of creation transfer prices.
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Determination of Transfer Prices in OEZ Group
 Toman, Petr ; Šťerba, Jan (referee) ; Kocmanová, Alena (advisor)
The theme of my thesis „Determination of Transfer Prices in OEZ group“ is determination the way of creation transfer prices for business iterrelations between affined companies. Work is focused on theoretic knowledge from areas of transfer prices whose pillar is „The Arm´s Length Principle“. With it relating tax correlation and required production of documentation for transparence for financing organs. Final recommendation are target to how (in the concrete and also generally) above all on problems resulting from current economic situation. Of binding force recommendation touche above all areas cover binding appreciation about correctness of creation transfer prices.
Detailed record
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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