Pregled bibliografske jedinice broj: 1141949
ANALYSIS OF THE COMPLIANCE OF THE REGULATORY FRAMEWORK OF TRANSFER PRICING IN THE COUNTRIES OF THE EUROPEAN UNION
ANALYSIS OF THE COMPLIANCE OF THE REGULATORY FRAMEWORK OF TRANSFER PRICING IN THE COUNTRIES OF THE EUROPEAN UNION // Economic and Social Development 71st International Scientific Conference on Economic and Social Development Development / Gregurec, Iva ; Dukic, Darko ; Nedzhad, Abdelhamid (ur.).
online: VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat ; Međimursko veleučilište u Čakovcu, 2021. str. 137-148 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1141949 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
ANALYSIS OF THE COMPLIANCE OF THE REGULATORY
FRAMEWORK OF TRANSFER PRICING IN THE COUNTRIES OF
THE EUROPEAN UNION
Autori
Sopta, Martina ; Bilas, Vlatka ; Jakupović, Sanja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Economic and Social Development 71st International Scientific Conference on Economic and Social Development Development
/ Gregurec, Iva ; Dukic, Darko ; Nedzhad, Abdelhamid - : VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat ; Međimursko veleučilište u Čakovcu, 2021, 137-148
ISBN
9771849753006
Skup
71st International Scientific Conference Economic and Social Development (ESD 2021)
Mjesto i datum
Online, 06.08.2021
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
transfer pricing, arm's length principal, cost management
Sažetak
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 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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb
Citiraj ovu publikaciju:
Časopis indeksira:
- HeinOnline
