The Use of Transfer Pricing by Associated Enterprises in a Controlled Transaction on the Example of a Manufacturer
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F16%3A00000947" target="_blank" >RIV/46747885:24310/16:00000947 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5593/sgemsocial2016B23" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2016B23</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5593/sgemsocial2016B23" target="_blank" >10.5593/sgemsocial2016B23</a>
Alternative languages
Result language
angličtina
Original language name
The Use of Transfer Pricing by Associated Enterprises in a Controlled Transaction on the Example of a Manufacturer
Original language description
The paper deals with issue of using transfer prices by associated enterprises of a multinational company. Firstly, with regard to the findings published in relevant scientific literature the article uses the descriptive method to define the term transfer prices and selected principles of setting transfer prices. Subsequently, a specific level of the transfer price is determined on the example of a manufacturer. To do so, the Arm´s length principle including a comparative analysis is applied. The research showed that the operation margin of the analysed company perfectly reflects market prices. So the transactions made within the company correspond with the arm’s length principle.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 3rd International Multidisciplinary Scientific Conferences on Social Sciences and Arts SGEM 2016, Volume III
ISBN
978-619-7105-74-2
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
655-662
Publisher name
STEF92 Technology Ltd.
Place of publication
Sofia
Event location
Albena
Event date
Jan 1, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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