Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu

master's thesis

• Title (english): Transfer prices and the impact of COVID-19 on their application
• Author: Klara Borković
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U doba sve veće globalizacije, poslovni subjekti proširuju svoje poslovanje izvan nacionalnih granica, pa često nailazimo na primjere gdje se poslovanje pojedinih društava unutar grupe obavljaju u više država pod različitim poslovnim sustavima. Povezana društva imaju pravo primjenjivati transferne cijene pri prijenosu fizičke robe i nematerijalne imovine ili pri pružanju usluga povezanom društvu. Transferne cijena koriste se u praksi za maksimizaciju konsolidirane dobiti, minimiziranje poreznih obveza, povećanje tržišnih udjela, te iskorištavanje manjkavosti poreznih sustava pojedinih zemalja. Društva koja se odluče primjenjivati transferne cijene moraju imati dokumentirani način određivanja cijene koja neće biti precijenjena ili podcijenjena u odnosu na cijena koja bi se javila između nepovezanih društava, odnosno cijena se određuje u skladu s načelom nepristrane transakcije.

Abstract (english)

In the age of increasing globalization, business entities are expanding their business beyond national borders, so we often come across examples where the business of individual companies within the group is conducted in several countries under different tax systems. Related companies have the right to apply transfer prices when transferring physical goods and intangible assets or when providing services to an related company. Price transfers are used in practice to maximize consolidated profits, minimize tax liabilities, increase market shares, and exploit the shortcomings of individual tax systems. Companies that choose to apply transfer pricing must have a study of determining the price that will not be overestimated or underestimated in relation to the price that would occur between unrelated companies, i.e. the price is determined in accordance with the arm's length principle.

• Keywords: transferne cijene; povezane osobe; metode utvrđivanja transfernih cijena; dokumentacija o transfernim cijenama
• Keywords (english): transfer pricing; related parties; transfer pricing methods; transfer pricing documentation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:214792
• 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: 2023-10-02 08:00:08