Primena standardnih transakcijskih metoda utvrđivanja transfernih cena / Application of standard transaction methods for determining transfer pricing
2015
Tomašević, Stevan (Visoka poslovna škola strukovnih studija, Novi Sad (Srbija)) | Popović, Slobodan (ЈKP Gradsko Zelenilo, Novi Sad (Srbija)) | Fijat, Ljiljana (Vojvođanska banka a.d. Novi Sad, Novi Sad (Srbija))
Transfer pricing, in simple terms, means the prices at which transactions are performed between related legal entities. In practice, there are two groups of methods for determining and transfer pricing control: the so-called standard (traditional) transaction methods and transactional profit methods. However, the most significant is the method of comparable uncontrolled price while the other methods are used in situations where it is not possible to establish a comparable market price. The aforementioned is the reason why the essence of this paper is dedicated to standard (traditional) transaction methods of determining transfer pricing. The aim of this paper is to highlight the importance of transfer pricing and the different methods of calculating a transfer price. Also, through practical examples, we will present the standard transaction methods for determining transfer pricing, as well as their impact on the tax balance.
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