Transfer Pricing

Transferové ceny

Jiřina Bokšová

Český finanční a účetní časopis, 2007, vol. 2007, issue 2, 28-33

Abstract: In the process of the worldwide globalization appear transnational companies that place their production and trade activities into various countries of the world. The determination of transfer pricing of transnational companies is a serious and in the Czech Republic until now little noticed problem. The goal of this contribution is to outline the issue of the transfer pricing of the translational companies in the Czech Republic.

Keywords: Transfer pricing; Traditional methods; Profit methods; Profit split; Transferové ceny; Tradiční metody; Ziskové metody; Metoda rozdělení zisku (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.219

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