The diploma thesis deals with the impact of transfer pricing on financial reporting and taxation for the companies operating under different accounting systems (US GAAP and IFRS). In theoretical part examined various methods of transfer pricing used in the United States, OECD-member countries and main considerations taken into account for the determination of arm's length range and transfer prices. In practical part shown the differences in approaches to transfer pricing in the USA and countries of pan-European area considering the connection with financial reporting and taxation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431350 |
| Date | January 2017 |
| Creators | Pryma, Kateryna |
| Source Sets | Czech ETDs |
| Language | English |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0019 seconds