- citati u SCIndeksu: [1]
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:6
- preuzimanja u poslednjih 30 dana:4
|
|
|
2019, br. 42, str. 111-127
|
|
Komparativni pregled poreske regulacije transfernih cijena u svijetu
Comparative overview of transfer pricing tax regulation in the world
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.
Abstract
Along with the process of globalization and the increase of cross-border business, transfer pricing, as a medium of transactions between related legal entities, receives the epithet of one of the biggest challenges of national tax systems. However, the effects of individual actions of each country in the domain of addressing the potential risks of transfer pricing are largely limited, thus the emphasis is put on international cooperation and activities in terms of systemic resolution of the problem concerned. Based on the above, the paper shows comparative overview of the tax regulations of individual countries in the world (classified by continents) in the domain of using transfer pricing, stating whether international regulation applies on that basis or not and on which segments.
|
|
|
|
Reference
|
|
|
*** OECD tax database: Table II.1: Corporate income tax rates: Basic/non-targeted. March 20, 2019, from https://stats.oecd.org/index.aspx?DataSetCode=TABLE_II1
|
|
1   
|
Becker, J., Davies, R.B., Jakobs, G. (2017) The economics of advance pricing agreements. Journal of Economic Behavior & Organization, 134(C), 255-268
|
|
|
Buettner, T., Overesch, M., Wamser, G. (2018) Anti profit-shifting rules and foreign direct investment. International Tax and Public Finance, 25(3), 553-580
|
|
|
Deloitte (2018) The link between transfer pricing and customs valuation (country guide). March 12, 2019, https://www2.deloitte.com/us/en/pages/tax/articles/transfer-pricing-customs-valuationcountry-guide.html
|
|
|
Europian Union (2006) Code of Conduct on transfer pricing documentation for associated enterprises in the European Union. Official Journal of the European Union, C 176/1, February 18, 2019, https://eur-lex.europa.eu/legalcontent/EN/TXT/PDF/?uri=CELEX:42006X0728(01)&from=EN
|
|
|
EY (2017/2018) Worldwide transfer pricing reference guide. March 6, 2019, https://www.ey.com/Publication/vwLUAssets/ey-2017-2018-tp-referenceguide/$FILE/ey-2017-2018-tp-reference-guide.pdf
|
|
1
|
Janský, P., Prats, A. (2015) International profit-shifting out of developing countries and the role of tax havens. Development Policy Review, 33(3), 271-292
|
|
1
|
King, E. (2009) Transfer pricing and corporate taxation: Problems, practical implications and proposed solutions. New York: Springer Science
|
|
1
|
KPMG Corporate tax rates table. March 20, 2019, https://home.kpmg/xx/en/home/services/tax/tax-tools-and-resources/tax-ratesonline/corporate-tax-rates-table.html
|
|
1
|
Negovanović, M., Čubrić, F., Lazović, G. (2015) Priručnik za transferne cene. Beograd: Privredni Savetnik
|
|
1
|
OECD (2017) OECD transfer pricing guidelines for multinational enterprises and tax administrations. Paris: OECD Publishing
|
|
5
|
OECD (2013) Action plan on base erosion and profit shifting. Paris, France: OECD Publishing
|
|
|
PKF International (2017/2018) PKF worldwide transfer pricing guide. March 12, 2019, https://www.pkf.com/publications/tax-guides/pkf-worldwidetransfer-pricing-guide-2017-18
|
|
|
PwC (2019) Worldwide tax summaries: Corporate income tax rates. March 20, 2019, http://taxsummaries.pwc.com/ID/Corporate-income-tax-(CIT)-rates
|
|
2
|
Sikka, P., Willmott, H. (2010) The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness. Critical Perspectives on Accounting, 21(4), 342-356
|
|
|
Tax Foundation (2018) Corporate income tax rates around the world. March 20, 2019, from https://files.taxfoundation.org/20181127165741/Corporate-Tax-Rates-Around-the-World-2018.pdf
|
|
|
United Nation (2017) Practical manual on transfer pricing for developing countries. New York: Department of Economic & Social Affairs
|
|
|
|
|