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...

Purpose – This paper aims to explore the three basic roles that access price plays: the collection of opportunity cost; the redistribution of profit; and the tools of exploiting competitors. Design/methodology/approach – The paper uses the efficient component pricing rule. Findings –...

Purpose – This paper aims to explore the three basic roles that access price plays: the collection of opportunity cost; the redistribution of profit; and the tools of exploiting competitors. Design/methodology/approach – The paper uses the efficient component pricing rule. Findings –...