Browsing by Author "Holatová, Kamila"

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    Problematika převodních cen
    (2012-01-01) Holatová, Kamila
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    Problematika převodních cen
    (Technická Univerzita v Liberci, 2012-01-01) Holatová, Kamila; Švihovský, Jaromír
    The Diploma Thesis is devoted to the Transfer pricing issues, whereby the Transfer Pricing terminology is defined, furthermore the passages from Czech and multinational legislation are presented and the different transfer pricing methods together with their possible usage are described, especially with ragards to rendering services. Finally, there is describtion of the transfer pricing document and usage of transfer pricing methods. The work is divided into five sections, first two sections is basically a theoretical description of the topic stated above. Third section comments the actual situation and development in the transfer pricing area around the world throught Ernst & Young Survey. Last two sections demonstrate an example of transfer pricing documentation.