Dopady pandemie COVID-19 do nastavení převodních cen

The master thesis deals with the issue of transfer pricing in the light of the COVID-19 pandemic. The aim of this theses is to carry out a methodical analysis of the impact of the pandemic on transfer pricing, summarize approaches dealing with the problem of verifying compliance with the arm’s length principle using benchmarking analysis and implement own solution. The first chapter provides a summary of economic impacts of the pandemic in relation to transfer pricing from a microeconomic and macroeconomic perspective. The following chapter is focused on a methodical analysis of impact of the pandemic on the basic principles of transfer pricing, including review of carried out analyses. In the practical part, two analyses using a regression model and a specific benchmarking analysis are performed on a model situation. Different results are achieved by these two analyses, and the approaches are thus compared and commented on in the conclusion.