This diploma thesis operates with advance pricing agreements. In the Czech Republic, advance pricing agreements were implemented in the form of binding rulings in the year 2006. The goal of the thesis was to analyze and compare binding rulings in the Czech Republic and advance pricing agreements implemented in the countries chosen, which were Germany, Slovakia and Poland, with the theoretical concept of advance pricing agreements as stated in OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75544 |
| Date | January 2010 |
| Creators | Vítková, Klára |
| Contributors | Francírek, František, Jelínek, Michal |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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