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Předběžné cenové dohody v České republice a ve vybraných státech světa / Advance Pricing Agreements in The Czech Republic and chosen countries

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75544
Date January 2010
CreatorsVítková, Klára
ContributorsFrancírek, František, Jelínek, Michal
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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