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2019, br. 42, str. 111-127
Komparativni pregled poreske regulacije transfernih cijena u svijetu
Univerzitet u Istočnom Sarajevu, Ekonomski fakultet - Brčko, Brčko Distrikt, BiH

e-adresaljiljana.tanasic.efb@gmail.com
Ključne reči: transferne cijene; umanjenje poreske obaveze; međunarodna regulativa; međunarodna tijela; regionalne organizacije
Sažetak
Sa procesom globalizacije i sve izraženijim prekograničnim poslovanjem, transferne cijene, kao nosioci transakcija između povezanih pravnih lica, dobijaju epitet jednog od najvećih izazova nacionalnim poreskim sistemima. Međutim, efekti samostalnog, odnosno individualnog djelovanja svake zemlje u domenu rješavanja potencijalnog rizika primjene transfernih cijena su uglavnom ograničeni, te se iz tog razloga akcenat stavlja na međunarodnu saradnju i aktivnosti u pogledu sistemskog rješavanja odnosnog problema. Ključnu ulogu u tome imaju međunarodna tijela i regionalne organizacije. Vodeći se navedenim, u radu je dat komparativni pregled poreskih propisa pojedinih zemalja u svijetu (razvrstanih po kontinentima) u domenu primjene transfernih cijena, uz navođenje da li i u kojim segmentima se po tom osnovu primjenjuje međunarodna regulativa.
Reference
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/AnEkSub1942111T
objavljen u SCIndeksu: 26.12.2019.
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