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.