Příkaz mateřské společnosti z pohledu převodních cen

This thesis examines the concept of the parent company instruction (příkaz mateřské společnosti) in the field of transfer pricing. It is a construct without a statutory basis, whose only textual foundation is GFŘ Guideline D-34, OECD Guidelines themselves do not use this term. The aim of the thesis is to define the framework of this concept on the basis of relevant legislation and case law, and to identify the attributes that are decisive for its identification and its tax consequences. The thesis is based on a qualitative analysis of seven court disputes from 2015 to 2026. It identifies two recurring factors: the loss-making status of the taxpayer and the functional and risk analysis leading to its reclassification as a limited-risk manufacturer. It shows that loss-making status alone does not satisfy the test under Section 23(7) of the Income Tax Act, and that in a number of cases the tax administrator failed to define a specific transaction or to demonstrate a corresponding benefit to the parent company. The thesis also points to inconsistencies in case law.