|
Lecturer(s)
|
-
Burdová Štěpánka, doc. Ing. Ph.D.
|
|
Course content
|
Transfer Pricing - basic principles and substance. Definition of related parties and transactions between them. Transfer Pricing Directive for Multinational Enterprises and Tax Administrations. Obligations arising from the EU Code of Conduct. Legislative framework in the Czech Republic. Intragroup transactions and identification of possible risks. Transfer pricing strategy planning. Transfer pricing methods. Transfer pricing documentation. Internal guidelines and regulations for transfer pricing. Tax optimization. Tax control on transfer prices. Selected case law in the field of transfer pricing.
|
|
Learning activities and teaching methods
|
- Contact hours
- 39 hours per semester
- Presentation preparation (report) (1-10)
- 10 hours per semester
- Graduate study programme term essay (40-50)
- 50 hours per semester
- Individual project (40)
- 5 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| Have knowledge of taxes, finance and accounting at the bachelor's degree level. |
| Skills |
|---|
| Apply knowledge of accounting, financial and tax issues. |
| Competences |
|---|
| N/A |
| learning outcomes |
|---|
| Knowledge |
|---|
| Explain the basic principles of transfer pricing. |
| Know the methods and procedures for determining transfer prices, including the necessary documentation. |
| Skills |
|---|
| Apply selected transfer pricing methods. |
| Competences |
|---|
| N/A |
| teaching methods |
|---|
| Knowledge |
|---|
| Lecture with visual aids |
| Practicum |
| Self-study of literature |
| Individual study |
| Skills |
|---|
| Lecture with visual aids |
| Practicum |
| Self-study of literature |
| Individual study |
| Competences |
|---|
| Self-study of literature |
| Individual study |
| Lecture with visual aids |
| Practicum |
| assessment methods |
|---|
| Knowledge |
|---|
| Seminar work |
| Individual presentation at a seminar |
| Peer evaluation of students |
| Skills |
|---|
| Seminar work |
| Individual presentation at a seminar |
| Peer evaluation of students |
| Competences |
|---|
| Individual presentation at a seminar |
| Peer evaluation of students |
| Seminar work |
|
Recommended literature
|
-
Jelínek, Michal a kol. Transferové ceny. Praha: Verlag Dashöfer, 2018. ISBN 978-80-87963-61-6.
-
Nerudová, Danuše, Solilová, Veronika. Transferové ceny: Unikátní komplexní zpracování problematiky. Praktické pojetí formou případových studií.. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-169-1.
|