Ing. Marie Foglová
Bachelor's thesis
Transferové ceny z pohledu daně z příjmů
Transfer pricing in terms of income tax
Abstract:
Bakalářská práce je zaměřena na problematiku transferových cen, tak jak je definuje zákon o daních z příjmů. Prostřednictvím případové studie daňové kontroly bude poukázáno na nezbytnost důkazních prostředků, které by měl mít daňový subjekt k dispozici, aby při případné daňové kontrole prokázal, že ceny výrobků, které jsou jím účtovány, dodržují princip tržního odstupu.Abstract:
This thesis focuses on the issue of transfer pricing as defined by the Act on Income Tax. Through the case studies tax audit will be pointed out the necessity of evidence which should be available to the taxpayer for any tax audit to prove that the product prices that are charged by it comply with the arm´s length principle.Keywords
Transferové ceny princip tržního odstupu Směrnice OECD dokumentace k transferovým cenám funkční a riziková analýza druhy metod stanovení transferových cen databáze Amadeus. Transfer pricing Arm´s length principle OECD Guidelines Documentation of transfer pricing Functional and risk analysis Kinds of methods for the determination of transfer pricing Amadeus database.
Language used: Czech
Date on which the thesis was submitted / produced: 11. 4. 2014
Identifier:
https://is.sting.cz/th/lm08s/
Thesis defence
- Date of defence: 26. 5. 2014
- Supervisor: Ing. Zdeněk Kříž
- Reader: Ing. Zdeněk Šenberk
Full text of thesis
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Published in Theses:- všem autentizovaným
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Institution archiving the thesis and making it accessible: Akademie StingSting academy
Bachelor programme / field:
Economic Policy and Administration / Taxation
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