Metodika stanovení převodních cen v ČR a USA

Autor:	Horák, Štěpán
Jazyk:	čeština
Rok vydání:	2016
Předmět:	Transfer pricing BEPS Evropská unie Převodní ceny OECD US Transfer pricing regulations EU European Union
Druh dokumentu:	masterThesis
Popis:	The aim of this study is to compare the methodology for determining transfer prices in the Czech Republic and the United States. The reason for choosing these countries are different models, which are governed by states. Czech Republic sets transfer prices according to the OECD model. United States of America set transfer prices according to own regulations. The theoretical part is focused on comparing models and approaches to pricing methodologies. The practical part compares the creatin of a Benchmarking study in these two models.
Databáze:	Networked Digital Library of Theses & Dissertations
Externí odkaz:	http://www.nusl.cz/ntk/nusl-264575 Zobrazit plný text záznamu