Stanovení převodní ceny při vývoji softwaru

This thesis mainly concentrates on the problem of Transfer Pricing. The thesis describes the procedure of determining the price for the specific transaction between related people and its accounting. The theoretical part is comprised of basic terms, such as people that Transfer Pricing is related to, as well as a description of the Arm's length principle on which they must determine the price. This section also focuses on the legislation of Transfer Pricing from both an international and domestic point of view. The next chapter defines the pricing methods as well as the benchmark analysis, based on the OECD Transfer Pricing Guidelines. The practical part of the bachelor’s thesis addresses the application of Transfer Prices in software development services. The conclusion of the thesis demonstrates my view on the impact of Transfer Prices on accounting.