Převodní ceny u finančních transakcí

This bachelor’s thesis focuses on the matter of transfer pricing, specifically financial transactions and their impact on taxes. Transfer pricing is one of the areas closely monitored by financial institutions, particularly the General Financial Directorate and tax authorities. If a company does not pay sufficient attention to the applied transfer prices and fails to comply with the requirements of transfer transactions and the necessary documentation, it may be subject to a significant tax reassessment and possible penalty. The foundation of this thesis is an analysis of current practices in the area of transfer pricing and tax regulations based on OECD recommendations. The theoretical framework includes a definition of transfer pricing and describes methods for determining transfer prices through specific financial transactions. The primary emphasis is on identifying the advantages and risks associated with various methods. The thesis also presents a case study that deals with the application of credit rating to a real business case. Another section focuses on the analysis of the impact of transfer pricing on the calculation of income tax. The conclusion of the thesis contains a summary of the findings, recommendations for practice, and examples of possible solutions for various scenarios.