Naslov
Transfer Pricing as an instrument of maximising consolidated profit in multinational companies

Autori
Perčević, Hrvoje

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
XXIV microCAD International Scientific Conference "Economic Challenges in XXI Century / Dobroka Mihaly - Miskolc : Innovation and Technology Transfer Centre, University of Miskolc, 2010, 267-272

ISBN
978-963-661-925-1

Skup
International Scientific Conference

Mjesto i datum
Miskolc, Mađarska, 18.03.2010. - 20.03.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
transfer pricing; multinational companies; consolidated profit

Sažetak
Transfer prices in multinational companies are used n order to minimize tax liabilities. Manipulation operations with transfer prices in multinational companies directed mainly on minimisation of tax liability are prevented by the unique tax treatment of transfer pricing at international level which is defined by OECD’s guidelines. OECD’s guidelines imposed the arm’s length principle as the international standard for determination and control of transfer pricing in multinational companies. Arm’s length principle requires that transfer prices charged in transactions between related companies should be determined at market prices which would be charged for the same transactions between unrelated companies. The need for unique treatment of transfer prices at international level is very important and has the main role to prevent manipulation operations with transfer prices, to provide fair and objective taxation and to eliminate the possibility of double taxation. Transfer pricing documentation serves as a company’s evidence of arm’s length principle application in transfer pricing.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA