The subject of the diploma thesis is to establish safe harbours for management fees. Safe harbours as a transfer pricing scheme are based on the Transfer Prices Guide-lines for Multinational Enterprises and Tax Authorities from 2017. This scheme entails simplification for businesses, which should reduce the burden on businesses in the production of transfer pricing. The work mainly focuses on setting safe harbours for a fairly controversial area of management fees and the safe harbours are based on setting the usual market margins for selected management services.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429224 |
| Date | January 2019 |
| Creators | Baránková, Barbora |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0059 seconds