Transferne cijene na primjeru izabrane multinacionalne kompanije

master's thesis

• Title (english): Transfer pricing based on chosen multinational company
• Author: Josip Topić
• Mentor: Martina Solenički (mentor); MBZ: 323420
• Committee member: Martina Solenički (predsjednik povjerenstva)
• Committee member: Nika Šimurina (član povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2021-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Globalizacija je pojam koji je desetljećima prisutan kako u svakodnevnom životu tako i u poslovanju pri čemu su neizostavna tema upravo transferne cijene koje su postale tema brojnih istraživanja upravo zbog svoje važnosti, ali i kompleksnosti. Tako je i tema ovog diplomskog rada upravo transferne cijene, njihova uloga, načini izračuna, ali i zakonski okvir unutar kojeg se transferne cijene provode. Nijedna rasprava o transfernim cijenama ne može biti potpuna bez da se spomene načelo nepristrane transakcije i smjernice Organizacije za ekonomsku suradnju i razvoj kojom su postavljeni temeljni načini izračuna transfernih cijena u svrhu usklađivanja regulacije transfernih cijena na međunarodnom planu. U radu su analizirane transferne cijene na primjeru jedne izabrane hrvatske multinacionalne kompanije. Analiziran je financijski položaj kompanije te su prikazani motivi korištenja transfernih cijena kroz transakcije koje je promatrano poduzeće ostvarilo s povezanim poduzećima. Prikazana je metoda izračuna transfernih cijena koju promatrana kompanija koristi i argumentirani su razlozi njena korištenja.

Abstract (english)

Globalisation is a term present for decades weather in everyday life or in business whereby in business it is inevitabily to mention transfer prices that have become topic of many reaserch mainly because of their importance but also complexity. Accordingly, topic of this master thesis are transfer prices, their role in business, methods of calculation but also legal framework within which they are implemented. No discussion about transfer pricing can be complete without mentioning arm's length principle and OECD guidelines which set basic methods for calculating transfer prices for purpose of regulation harmonization of transfer prices internationally. In this thesis transfer prices based on example of one croatian multinational company are analysed. Analysis is done in order to show the financial position of the respected company and to show motives of using transfer prices through transactions that multinational company achieved with related companies. Method of calculation used by the company is shown as well as the arguments for usage of the particular method.

• Keywords: povezana društva; transferne cijene; multinacionalne kompanije; Organizacija za ekonomsku suradnju i razvoj; načelo nepristrane transakcije
• Keywords (english): related companies; transfer prices; multinational companies; Organisation for economic cooperation and development; arm's length principle
• Language: croatian
• URN:NBN: urn:nbn:hr:148:876048
• 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 authenticated users
• Created on: 2021-09-30 12:50:46