Analiza usklađenosti regulatornog okvira transfernih cijena u zemljama Europske unije

master's thesis

• Title (english): Analysis of the compliance of the regulatory framework of transfer pricing in the countries of the European Union
• Author: Sanja Jakupović
• Mentor: Martina Sopta (mentor)
• Committee member: Martina Sopta (predsjednik povjerenstva)
• Committee member: Vlatka Bilas (član povjerenstva)
• Committee member: Mihaela Mikić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2021-06-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Cilj ovog rada je kroz analizu aktualnih zakonodavnih okvira na području transfernih cijena pojedinih članica Europske unije utvrditi njihovu međusobnu usklađenost u svrhu efikasnijeg poslovanja poduzeća. Upravljački aspekt promatranja transfernih cijena daje nam uvid u kompleksnost promatrane materije koja troškovno usklađuje poslovanje unutar korporacije. Osim navedenoga, cilj je odgovoriti na pitanje koliko je nužna međusobna usklađenost propisa na području Europske unije i koji su najbolji načini za rješavanje problematike porezne evazije s jedne strane te dvostrukog oporezivanja s druge strane. Budući da postoji opasnost da multinacionalna društva koriste transferne cijene u svrhu smanjenja dobiti, transferne cijene su pod posebnom prismotrom poreznih vlasti. Svrha regulative transfernih cijena je osigurati da društva točno prikazuju prihod koji se može pripisati transakcijama s povezanim društvima kao što bi to učinili kod transakcija s nepovezanim trećim stranama te spriječiti ih da lažno premještaju dobit ili gubitak između pojedinih poreznih jurisdikcija.

Abstract (english)

The goal of this paper is to determine the level of harmonization of the transfer pricing
regulation in European Union, by analyzing the regulation framework of transfer pricing by
analyzing the regulation framework of transfer pricing in individual EU member states for the
purpose of more efficient business operations. The managerial aspect of transfer pricing gives
us an insight into the complexity of the observed matter that adjusts the costs within the
corporation. In addition to the above, the aim is to answer the question of how necessary this
harmonization is and what are the best ways to solve the problem of tax evasion on the one
hand and double taxation on the other. As there is a danger that multinational companies use
transfer pricing for the purpose of reducing profits, transfer pricing is under the special
supervision of the tax authorities. The purpose of transfer pricing regulations is to ensure that
companies accurately report the revenue attributable to transactions with related companies as
they would in transactions with unrelated third parties.

• Keywords: transferne cijene; načelo nepristrane transakcije; upravljanje troškovima
• Keywords (english): transfer pricing; arm’s length principal; cost management
• Language: croatian
• URN:NBN: urn:nbn:hr:148:705986
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-06-21 11:22:23