Global ETD Search

1	využití předacích cen při řízení podniku / Use of transfer prices inside a company Kašpar, František January 2008 (has links) The aim of these thesis is to investigate usage of transfer prices among company departments within a company. Next to analyze current state of transfer prices, create and propose a suitable system of transfer prices with the view of responsibility management.
2	Změny měnových kurzů a jejich vliv na finanční řízení mezinárodní společnosti / Exchange rate changes and their impact on financial management of international companies Synková, Martina January 2008 (has links) This thesis deals with selected aspects of financial management of transnational corporations and describes the impact of foreign exchange risk on these companies. The theoretic part of this thesis explains terms like cash pooling, netting and concerns the issue of transfer prices. Furthermore the principles of foreign exchange risk, transaction, economic and translation exposure are defined with focus on financial derivatives that serve as instruments for managing and hedging the risk. The practical part depicts the case study, in which the theoretical knowledge has been applied to a chosen international company.
3	Daňové administrativní náklady stálé provozovny / Tax administrative cost of permament establishment Peroutka, Vojtěch January 2011 (has links) In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad.
4	Metody tvorby převodních cen u nadnárodních podniků z hlediska daňové správy / Methods of transfer pricing by multinational enterprises in terms of tax administration BÖHMOVÁ, Dana January 2016 (has links) The aim of the thesis is the analysis and evaluation of the application of transfer (transfer) the prices used in transactions of multinational enterprises in terms of tax administration. Generally describe the basic principles of the United people, the principle of the arm, the methods of the determination of the transfer pricing and documentation for transfer prices in accordance with the international rules and standards laid down by the Organization for economic cooperation and development, in accordance with the laws and guidelines of the Czech Republic. Furthermore, this thesis seeks to clarify the specific case studies, which are based on the practice of financial management, and the case-law, the effects of the determination of the transfer pricing methods, comparison of their advantages and disadvantages in establishing transfer prices in the Czech Republic. At the conclusion of the thesis summed up the results and recommend the adoption of more appropriate legislation in each of the areas of transfer pricing in the Czech Republic.
5	Kapitálová přiměřenost - vliv daňových zákonů na využití cizího úročeného kapitálu / Thin Capitalization - The Influence of Tax Legislation on Employment of Debt Financing of Companies Kočer, Petr January 2008 (has links) The aim of this thesis is to find out the answer to the question whether the state authorities influence the employment of debt financing of companies. First part of the work briefly summarizes the main economic theories engaged in the research on capital structure. Further are depicted approaches to thin capitalization in the European countries with focus on the Czech republic tax law dealing with the subject. The final part of the thesis demonstrates on the financial data of Czech companies from the period 2003-2008 that the state authorities influence the employment of debt in Czech companies by means of tax laws and so affect the capital structure of the companies.
6	Daňově uznatelné náklady vybrané společnosti z pohledu daňové kontroly / Tax Deductible Expenses in the Selected Company from the View of a Tax Inspection Corporations Paulová, Alžběta January 2018 (has links) This thesis is divided into four parts, which deal with the tax deductible costs of the selected company from the point of view of tax control. Successively it describes the tax audit itself and the selected areas of tax deductible expenses, together with relevant case law. Furthermore these theoretical bases are applied to assess selected areas of taxdeductible costs for the selected entity and propose options that would eliminate the risks of such control.
7	Developing Controlling and Performance Evaluation of Multinational Companies Operating in Egypt / Entwicklung des Controllings und die leistungsbewertung der multinationalen Firmen, die in Ägypten operieren Elsharawy, Hatem 11 September 2006 (has links) No description available. 650 Management LM - LZ Wirtschaftswissenschaften Economics and Management Science multinationalen Firmen Leistngsbewertung Umfeldfaktoren Verrechnungspreise Inflation wechselkurse Multinational Companies Performance Evaluation Environmental Factors Transfer Prices Inflation Foreign Currency Exchange 85 Betriebswirtschaft
8	Hodnotové řízení po linii odpovědnosti u divizionálně uspořádaných organizací / Financial responsibility management of divisionalized companies Navrátil, Jakub January 2017 (has links) An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive analysis of a characteristic features related to responsibility centers' financial management on different levels of a corporate's hierarchy. An application part of the thesis is based on an assessment of responsibility accounting environment within a chosen responsibility center inside a real divisionalized corporation.
9	Daňové aspekty převodních cen / Tax Aspects of Transfer Pricing Gottvaldová, Hana January 2019 (has links) Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the company are determined by modifying the example.
10	Stanovení transferové ceny u manažerských služeb / Setting Transfer Price for Management Fees Pevná, Daniela January 2021 (has links) The master´s thesis deals with the issue of setting transfer prices for management services between associated enterprises. The thesis contains a theoretical definition of basic concepts and analysis of legislation. The content of the analytical part of the thesis is the analysis of the current state and analysis of case law. The theoretical background is applied in the practical part to a model example which is determined by setting transfer price for management services between internal associated enterprises.

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