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Stanovení transferové ceny licenčních poplatků / Establishing the Transfer Price of Royalties

The Master’s thesis is concerned with establishing the transfer price of royalties. The thesis is divided into four parts. The theoretical part contains definitions of key words using international and domestic law. The analytical part includes a description of methods recommended by OECD and their use for royalties transactions. The practical part describes a methodical procedure for establishing the transfer price of royalties, which is then used in the next part for a model example.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:319439
Date January 2017
CreatorsSaňák, Martin
ContributorsSolilová,, Veronika, Brychta, Karel
PublisherVysoké učení technické v Brně. Fakulta podnikatelská
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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