2009, vol. 43, br. 1, str. 411-428
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Transferne cene
Transfer pricing
Univerzitet u Novom Sadu, Pravni fakultet
Sažetak
Predmet analize ovog rada su transferne cene, koje se definišu kao cene postignute u transakcijama među povezanim licima. Kao efikasan mehanizam realokacije poreske osnovice u zemlje sa nižim poreskim opterećenjem transferne cene predstavljaju potencijalni problem sa stanovišta poreskih prihoda države. S obzirom da priključenje Srbije Evropskoj uniji zahteva harmonizaciju srpskog prava sa pravom Evropske unije, pored pozitivno-pravnog tretmana transfernih cena u Republici Srbiji, u radu je prikazan i tretman transfernih cena u Evropskoj uniji, a zbog svog značaja i uticaja na zakonodavana rešenja, kako u zemljama članicama, tako i u zemljama nečlanicama, u radu je načinjen i kratak osvrt na OECD-ove Smernice o transfernim cenama. Jedan od ključnih pojmova u vezi sa transfernim cenama je i princip 'van dohvata ruke' koji podrazumeva zamenu cene koja je ugovorena između povezanih lica, cenom koja bi bila ugovorena na otvorenom tržištu između nepovezanih lica, pod istim ili sličnim okolnostima.
Abstract
One of the substantial notions in relation to transfer pricing is the arm length principle which means replacing the pricing accomplished in transaction between connected parties, with pricing which would be accomplished in transaction between independent parties on open market, in the same or similar circumstances. In this paper author deals with notion of transfer pricing and provisions about transfer pricing in Serbian law. The reason why the author of this paper presents treatment of transfer pricing in European union is the potential association of Serbia to European union which demand harmonization of Serbian law with the law of European union. The author, also, deals with Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations because of it's importance and influence on harmonization of provisions about transfer pricing in mostly contemporary tax systems. Transfer pricing refers to the pricing accomplished in transaction between connected parties. Transfer pricing, generally, results in saving total quantum of tax by shifting profit from high to low tax jurisdiction. Processes of globalization, liberalization and growing of multinational entities have been resulting in arrival of transfer pricing in focus of interest.
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