Transfer prices risk elimination

Following work focuses on the issue of transfer prices and evolution of the approach to such in a surveyed company in a spam of two years. In the first part, the author describes the status from the points of legislative changes and a common perception of transfer prices both in the Czech Republic and internationally. Second part relates to a specific condition in a surveyed company during authors bachelor studies and a third part describes the changes that had taken place in this company. The author focuses on the options of eliminating the risk of transfer prices by setting the set of inter-company guidelines. Next she is taking a more thorough look at the sale of goods, as it is the most common business relation between related parties. This work should be considered as a guide to a proper management of inter-company structure. It should help in determining a transfer pricing method and preparing a documentation related to transfer prices