Zjednodušená stanovení převodních cen pro SMEs – Bc. Jitka Francová
Bc. Jitka Francová
Master's thesis
Zjednodušená stanovení převodních cen pro SMEs
Simplified Transfer Pricing for SME
Abstract:
Francová, J. Zjednodušená stanovení převodních cen pro SME. Diplomová práce. Brno: Mendelova univerzita v Brně, 2015. V roce 2013 OECD vydala přepracovanou Sekci E o Safe Harbors v kapitole IV Směrnice o převodních cenách pro nadnárodní společnosti a daňové správy. Nabídla tak k implementaci soubor jednoduchých pravidel, které by v souvislosti s jednoznačně stanovenými kategoriemi transakcí nebo daňových …moreAbstract:
Francová, J. Simplified Transfer Pricing for SME. Diploma thesis. Brno: Mendel University, 2015. In 2013 OECD has reviewed Section E on Safe Harbors in Chapter IV of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Authorities, and offered set of simplification measures that, if implemented, would ease transfer pricing processes for specific transaction or tax payer groups. Main …more
Language used: Czech
Date on which the thesis was submitted / produced: 5. 1. 2017
Thesis defence
- Supervisor: Ing. Veronika Solilová, Ph.D.
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Institution archiving the thesis and making it accessible: Mendelova univerzita v Brně, Provozně ekonomická fakultaMendel University in Brno
Faculty of Business and EconomicsMaster programme / field:
Economics and Management / Economics and Management
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