Transferne cijene u multinacionalnim poduzećima

master's thesis

• Title (english): Transfer pricing in multinational companies
• Author: Ana Vrčić
• Mentor: Martina Sopta Ćorić (mentor)
• Committee member: Hana Horak (član povjerenstva)
• Committee member: Davor Labaš (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2024-06-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U globalnom poslovnom okruženju, multinacionalne kompanije igraju ključnu ulogu u poticanju trgovine i ekonomskog rasta diljem svijeta. Upravljanje transfernim cijenama postaje vitalan dio njihove strategije, omogućavajući im da izbjegnu porezne probleme i održe dobre odnose s poreznim vlastima. Ove tvrtke suočavaju se s raznolikim izazovima zbog različitih poreznih sustava i regulativa u zemljama u kojima djeluju. Efikasno upravljanje transfernim cijenama omogućuje optimizaciju poslovanja na globalnoj razini, osiguravajući konkurentnost na tržištima diljem svijeta. To pridonosi stabilnosti međunarodnog ekonomskog sustava i potiče dugoročni održivi razvoj.
Rad pruža uvid u transferne cijene u praksi na primjeru odabranog poduzeća i njemu povezanog društva primjenom metode izračuna transfernih cijena. Provedene analize poslovanja povezanih društava i kontroliranih transakcija između istih tvore okvir za dokumentaciju o transfernim cijenama. Studija o transfernim cijenama analizira cijene i kamatne stope između povezanih društava uspoređujući ih s relevantnim, sličnim transakcijama na tržištu.

Abstract (english)

In the global business environment, multinational companies play a key role in promoting international trade and economic growth worldwide. Managing transfer pricing becomes a vital part of their strategy, allowing them to avoid tax issues and maintain good relationships with tax authorities. These companies face diverse challenges due to different tax systems and regulations in the countries where they operate. Efficient transfer pricing management enables business optimization on a global scale, ensuring competitiveness in markets worldwide. This contributes to the stability of the international economic system and promotes long-term sustainable development.
The paper provides insight into transfer pricing in practice based on a chosen company and its affiliated entity as an example, applying one transfer pricing method. Analysis of the chosen company, its related entity and controlled transactions between them form the framework for transfer pricing documentation. The transfer pricing documentation analyzes prices and interest rates between related entities, comparing them with relevant, similar transactions on the market.

• Keywords: multinacionalna poduzeća; transferne cijene; Smjernice OECD-a; međunarodni regulatorni okvir; načelo nepristane transakcije
• Keywords (english): multinational companies; transfer pricing; OECD guidelines; international regulatory framework; arm's length principle
• Language: croatian
• URN:NBN: urn:nbn:hr:148:801165
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-06-25 18:35:52