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Transfer Pricing
[Transferové ceny]

Author

Listed:
  • Jiřina Bokšová

Abstract

In the process of the worldwide globalization appear transnational companies that place their production and trade activities into various countries of the world. The determination of transfer pricing of transnational companies is a serious and in the Czech Republic until now little noticed problem. The goal of this contribution is to outline the issue of the transfer pricing of the translational companies in the Czech Republic.

Suggested Citation

  • Jiřina Bokšová, 2007. "Transfer Pricing [Transferové ceny]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(2), pages 28-33.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:2:id:219:p:28-33
    DOI: 10.18267/j.cfuc.219
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    More about this item

    Keywords

    Transfer pricing; Traditional methods; Profit methods; Profit split; Transferové ceny; Tradiční metody; Ziskové metody; Metoda rozdělení zisku;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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