Stanovení převodní ceny u vybraného podniku

This master thesis addresses the issue of transfer pricing between related parties, focusing on how such prices are determined in accordance with the arm’s-length principle. The thesis focuses primarily on the principles and procedures used in determining transfer prices and highlights the importance of setting these prices correctly from an economic and tax perspective. The objective of the thesis is to determine the transfer price for a selected company that is part of a multinational corporate group. To achieve this objective, a comprehensive analysis of the selected company has been conducted, covering the individual steps typically used in practice to determine transfer prices in accordance with the methodology recommended by the OECD. The results showed that the transfer pricing at the selected company complies with the arm’s length principle and that no corrective measures are necessary in this area.