Využití metod převodních cen při zdanění digitální ekonomiky

The focus of this thesis is the use of transfer pricing methods in the taxation of the digital economy. The aim of this thesis is to identify the problematic points of the Interim Report BEPS issued in February 2019 and to come up with a possible adjustment of future changes for the taxation of the digital economy. The thesis is divided into four parts. The beginning of the thesis is devoted to the initial insight into the problems of digital economy and taxation of digital companies. The following section contains the issue of transfer pricing and methods that are still applied among associated enterprises. An essential part of the thesis is a chapter on the use of transfer pricing methods in the taxation of the digital economy. This chapter analyses the three proposals contained in the BEPS Interim Report for a change in the taxation of digital companies. The last chapter contains a case study in which the applied change is presented in the Interim Report and a final assessment of whether the declared OECD target has been met.