Převodní ceny a dvojí zdanění příjmů

The thesis entitled “Transfer Pricing and Double Taxation” deals with the issue of transfer of tax income from the perspective of transfer pricing and the related effects on double taxation or non-taxation of the income. The thesis also partly focuses on treaties in place to prevent tax shifting and tax evasion. It also discusses the basic principles and methods of both transfer pricing and double taxation, guidelines and other related regulations on the subject. The aim of the thesis is to identify situations of double taxation or non-taxation of income of selected companies in the context of transfer pricing, including an assessment of possible solutions.