- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:10
- preuzimanja u poslednjih 30 dana:9
|
|
|
2017, vol. 65, br. 4, str. 75-90
|
Transfer pricing in Serbia: Facing a sobering reality
(naslov ne postoji na srpskom)
Sažetak
(ne postoji na srpskom)
This paper attempts to systematize the basic pillars of Serbian policy in the area of corporate income taxation of related party transactions (transfer pricing). The author looks at the very first Serbian transfer pricing legislation introduced in 1991 and follows its development through to the present. Principle focus is directed towards the policy drivers behind the 2012 and 2013 comprehensive reform of the Serbian transfer pricing provisions, which the author analyses with the added value of hindsight. Despite a generally positive view on what was achieved by the 2012 amendments to the Serbian transfer pricing legislation, the author offers a divergent view. A critical assessment is provided and the author stipulates the reasons which suggest that the respective amendments failed to meet desired goals in the area of transfer pricing set in 2012 and 2013. The author tries to deduce the lessons that should be taken into consideration in the future legislation reform initiatives and attempts to find alternative paths that should be taken in order to avoid repeating identical mistakes.
|
|
|
|
Reference
|
|
|
Aleksandrowicz, M., i dr. Poland: Transfer pricing, topical analysis. IBFD
|
|
|
Bernegger, S., Rosar, W., Tanzer, T. Austria: Transfer pricing, topical analysis. IBFD
|
|
|
Cooper, J.L., Skopljak, Z. (2013) Transfer pricing in the Western Balkans: The current state of play. Intl. Transfer Pricing J, 20, 6
|
|
|
Ďurajka, B., Blažejová, Z., Zima, M. Slovak Republic: Transfer pricing, topical analysis. IBFD
|
|
|
Fiscal Council of Serbia Fiskalna kretanja u 2016. godini, konsolidacija i reforme 2016-2020
|
|
|
Fiscal Council of Serbia Fiskalna kretanja u 2017. godini i preporuke za 2018. godinu
|
|
|
Fiscal Council of Serbia Ocena predloga Zakona o budžeta za 2017. godinu i fiskalne strategije za period 2017-2019
|
|
|
Foreign Investors Council White Book - Proposals for improvement of the business environment in Serbia, 2005−2011, 2013−2016
|
|
3  
|
Ilić-Popov, G., Kostić, S.V. (2011) Transferne cene u Srbiji. Industrija, vol. 39, br. 4, str. 151-179
|
|
|
Institut za javne financije (2009) Priručnik o nadzoru transfernih cijena. Porezni vijesnik, Zagreb
|
|
|
Jancsa-Pék, J. Hungary: Transfer pricing, topical analyses. IBFD
|
|
|
Kireta, I. (2014) New transfer pricing rules: Confirmation that the tax system is aligning with international tax norms?. Intl. Transfer Pricing J, 21, 4
|
|
1
|
Kostić, S. (2016) Administrativni okvir kao ključna prepreka usklađivanju srpskog poreskog prava sa pravom Evropske Unije. u: Radović V. [ur.] Usklađivanje poslovnog prava Srbije sa pravom Evropske Unije, Beograd: Pravni fakultet Univerziteta u Beogradu
|
|
|
Kostić, S. (2013) The new Serbian transfer pricing rules. Tax Notes International, 4(71)
|
|
|
OECD (1984) Transfer pricing and multinational enterprises: Three taxation issues. Paris
|
|
|
Ranđelović, S. (2013) Osvrt 2 - analiza parametarske reforme poreza na dobit preduzeća u Srbiji. Kvartalni monitor, 31
|
|
1
|
Srpsko fiskalno društvo, OECD (2011) Smernice OECD za primenu pravila o transfernim cenama za multinacionalna preduzeća i poreske uprave. Beograd
|
|
1
|
Tucaković, N., Vergles, M. (2008) Nadzor transfernih cijena. Porezni vjesnik, 7
|
|
|
United Nations (2013) United Nations practical manual on transfer pricing for developing countries. New York
|
|
|
Vann, R.J., Cooper, G.S. (2016) Transfer pricing money: The Chevron case. u: Rosenbloom H.D., i dr. [ur.] ITP @ 20 [1996 - 2016]: Celebrating Twenty Years of the International Tax Program of the New York University School of Law, NYU School of Law
|
|
|
Yancheva, M. Bulgaria: Transfer pricing, topical analysis. IBFD
|
|
|
|
|