This thesis was elaborated in the form of transfer pricing study and is focused on finding arm's length price for a particular Czech production company. According to the detailed description of companies under examination, analysis of their functional and risk profiles, comparable independent companies were found. The most appropriate method and indicator were chosen for calculation the transfer price. This thesis should help company under review to set up its transfer pricing system and it also should be taken into account by a tax authority in case of tax audit.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76706 |
| Date | January 2009 |
| Creators | Kolář, Michal |
| Contributors | Kislingerová, Eva, Chýňava, Pavel |
| 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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