Český finanční a účetní časopis 2007(2):28-33 | DOI: 10.18267/j.cfuc.219

Transfer Pricing

Jiřina Bokšová
Ing. Jiřina Bokšová, Ph.D. - odborná asistentka; Katedra finančního účetnictví a auditingu; Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <boksova@vse.cz>.

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.
JEL classification: M41

Published: June 1, 2007  Show citation

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Bokšová, J. (2007). Transfer Pricing. Czech Financial and Accounting Journal, 2007(2), 28-33. doi: 10.18267/j.cfuc.219
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    References

    1. Romancov, M. (2006): Transferové ceny (Seminář pro odborníky z oblasti pojišťovnictví). Praha, PriceWaterhouseCoopers, 2006.

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