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2019, vol. 21, br. 2, str. 79-96
Transferne cijene kao savremeni regulatorni izazov za zemlje u razvoju
Univerzitet u Istočnom Sarajevu, Ekonomski fakultet - Brčko, Brčko Distrikt, BiH
Ključne reči: transferne cijene; zemlje u razvoju; međunarodni programi podrške
Sažetak
U radu je naznačeno da za zemlje u razvoju transferne cijene, kao glavni nosioci sve izražajnijeg tzv. poslovanja unutar grupe, predstavljaju nedovoljno razriješeno pitanje sa stanovišta zakonskog regulisanja i kontrolisanja njihove primjene. Iz tog razloga prikazano je koji su to osnovni segmenti identifikovanja glavnih izazova transfernih cijena za ove kategorije zemalja, kao i koji su to opšti, široko prihvaćeni koraci, odnosno smjernice za ovladavanje tim izazovima. Međutim, uzimajući u obzir da zemlje u razvoju uglavnom nemaju odgovarajuće znanje i sposobnosti za realizaciju predstavljenih koraka, u završnom dijelu rada ukazano je na koji način međunarodne organizacije pristupaju i potpomažu u rješavanju ovog globalnog problema 21. vijeka.
Reference
Becker, J., Davies, R.B., Jakobs, G. (2017) The economics of advance pricing agreements. Journal of Economic Behavior & Organization, 134(C): 255-268
Bradley, W.E. (2015) Transfer Pricing: Increasing Tension between Multinational Firms and Tax Authorities. Accounting & Taxation, 7(2), 65-73
Cooper, J., Fox, R., Loeprick, J., Mohindra, K. (2016) Transfer Pricing and Developing Economies: A Handbook for Policy Makers and Practitioners. Washington: International Bank for Reconstruction and Development
Dharmapala, D. (2014) What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature. Fiscal Studies, 35(4): 421-448
Jansky, P., Prats, A. (2015) International Profit-Shifting out of Developing Countries and the Role of Tax Havens. Development Policy Review, 33(3): 271-292
Marques, M., Pinho, C. (2016) Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe. Accounting and Business Research, 46(7): 703-730
Milačić, S., Kostić, A. (2018) Problemi društveno-ekonomskog razvoja u uslovima savremene globalizacije. Ekonomski pogledi, vol. 20, br. 2, str. 1-15
OECD (2010) Developing Capacity in BEPS and Transfer Pricing. http://www.oecd.org/tax/tax-global/developing-capacity-in-bepsand-transfer-pricing.pdf (pristupljeno 10.03.2019)
OECD (2015) Model Tax Convention on Income and on Capital 2014. Paris: OECD Publishing, (Full Version)
OECD (2017) OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD Publishing
OECD (2013) Public Consultation: Draft Handbook on Transfer Pricing Risk Assessment. Paris: Steering Committee of the OECD Global Forum on Transfer Pricing
OECD (2012) Dealing Effectively with the Challenges of Transfer Pricing. Paris: OECD Publishing
Paolini, D., Pistone, P., Pulina, G., Zagler, M. (2016) Tax treaties with developing countries and the allocation of taxing rights. European Journal of Law and Economics, 42(3): 383-404
Plasschaert, S.R.F., Chudson, W.A., Shoup, C.S., McGuinness, N.W. (2017) Regulation of Transfer Pricing. u: Multinationals and Transfer Pricing, New York: Routledge, pp. 247-315
Rixen, T. (2011) From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance. Review of International Political Economy, 18(2): 197-227
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Sansing, R. (2014) International Transfer Pricing. Foundations and Trends in Accounting, 9(1): 1-57
Sikka, P. (2018) Combating corporate tax avoidance by requiring large companies to file their tax returns. Journal of Capital Markets Studies, 2(1): 9-20
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), 345-456
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Vržina, S. (2018) Revizija odloženog poreza na dobitak - studija slučaja. Ekonomski pogledi, vol. 20, br. 2, str. 87-99
Zinn, T., Riedel, N., Spengel, C. (2014) The Increasing Importance of Transfer Pricing Regulations: A Worldwide Overview. Inertax, 42(6/7), 352-404
 

O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/EkoPog1902079T
objavljen u SCIndeksu: 07.02.2020.