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Pregled bibliografske jedinice broj: 741123

TAX IMPLICATIONS OF USING TRANSFER PRICING


Krtalić, Sandra; Šetić, E.mil
TAX IMPLICATIONS OF USING TRANSFER PRICING // Economic and Social Development, Book of Proceedings of the 2nd International Scientific Conference / Filipovic, Davor ; Goltnik Urnaut, Anita (ur.).
Paris : Varaždin : Celje: Varazdin development and Entrepreneurship Agency, Varazdin, Croatia and Faculty of Commercial and Business Sciences, Celje, Slovenia, 2013. str. 443-453 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
TAX IMPLICATIONS OF USING TRANSFER PRICING

Autori
Krtalić, Sandra ; Šetić, E.mil

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

Izvornik
Economic and Social Development, Book of Proceedings of the 2nd International Scientific Conference / Filipovic, Davor ; Goltnik Urnaut, Anita - Paris : Varaždin : Celje : Varazdin development and Entrepreneurship Agency, Varazdin, Croatia and Faculty of Commercial and Business Sciences, Celje, Slovenia, 2013, 443-453

ISBN
978-961-6825-73-3

Skup
2nd International Scientific Conference: Economic and Social Development

Mjesto i datum
Pariz, Francuska, 05.04.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
associated companies; agreement procedure; double taxation; OECD guidelines; transfer pricing

Sažetak
Transfer pricing in related-party transactions, represent one of the most actual area in contemporary business. Itˈs different from prices that are arranged between unrelated companies for comparable transaction in equal circumstances. Itˈs used in profit transferring for minimazing tax burden and maximizing consolidate profit. In 1995 OECD established transfer pricing guidelines for multinational companies and tax administrations on international level. From tax aspect, the most important matter is to document and determine transfer prices with appropriate method because of proving the armˈs lenght principle. Worldwide, the focus is on their audit and control (North and Latin America, Asia-Pacifik). The most important procedures for dispute resolution are cost sharing agreements, advance pricing agreements and mutual agreement procedures. Tax administrations in European Union also strengthen transfer pricing audits by adopting Codes of conduct. Joint transfer pricing forum works on consensus principle in order to resolve transfer pricing practical problems. In Republic of Croatia, first transfer pricing regulation is established in 2005. OECD guidelines are implemented in corporate tax law, itˈs regulation and common tax law, but also in 2009. Tax administration published Manual for transfer pricing audit. The purpose of this paper is to analyze transfer pricing, which can not be cancelled, but itˈs necessary more detailed and concrete transfer pricing institucional determine.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekti:
145-0000000-2592 - Koliko države ili kakav sustav javnih financija treba Hrvatskoj u 21. stoljeću?
303-0000000-2592 - Koliko države ili kakav sustav javnih financija treba Hrvatskoj u 21. stoljeću? (Krtalić, Sandra, MZOS ) ( CroRIS)

Ustanove:
Sveučilište Jurja Dobrile u Puli

Profili:

Avatar Url Sandra Krtalić (autor)


Citiraj ovu publikaciju:

Krtalić, Sandra; Šetić, E.mil
TAX IMPLICATIONS OF USING TRANSFER PRICING // Economic and Social Development, Book of Proceedings of the 2nd International Scientific Conference / Filipovic, Davor ; Goltnik Urnaut, Anita (ur.).
Paris : Varaždin : Celje: Varazdin development and Entrepreneurship Agency, Varazdin, Croatia and Faculty of Commercial and Business Sciences, Celje, Slovenia, 2013. str. 443-453 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Krtalić, S. & Šetić, E. (2013) TAX IMPLICATIONS OF USING TRANSFER PRICING. U: Filipovic, D. & Goltnik Urnaut, A. (ur.)Economic and Social Development, Book of Proceedings of the 2nd International Scientific Conference.
@article{article, author = {Krtali\'{c}, Sandra and \v{S}eti\'{c}, E.mil}, year = {2013}, pages = {443-453}, keywords = {associated companies, agreement procedure, double taxation, OECD guidelines, transfer pricing}, isbn = {978-961-6825-73-3}, title = {TAX IMPLICATIONS OF USING TRANSFER PRICING}, keyword = {associated companies, agreement procedure, double taxation, OECD guidelines, transfer pricing}, publisher = {Varazdin development and Entrepreneurship Agency, Varazdin, Croatia and Faculty of Commercial and Business Sciences, Celje, Slovenia}, publisherplace = {Pariz, Francuska} }
@article{article, author = {Krtali\'{c}, Sandra and \v{S}eti\'{c}, E.mil}, year = {2013}, pages = {443-453}, keywords = {associated companies, agreement procedure, double taxation, OECD guidelines, transfer pricing}, isbn = {978-961-6825-73-3}, title = {TAX IMPLICATIONS OF USING TRANSFER PRICING}, keyword = {associated companies, agreement procedure, double taxation, OECD guidelines, transfer pricing}, publisher = {Varazdin development and Entrepreneurship Agency, Varazdin, Croatia and Faculty of Commercial and Business Sciences, Celje, Slovenia}, publisherplace = {Pariz, Francuska} }




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