TICAJ TRANSFERNIH CIJENA NA OPOREZIVANJE DOBITI. (Slovenian)

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    • Alternate Title:
      THE IMPACT OF TRANSFER PRICING ON PROFIT TAXATION. (English)
    • Abstract:
      Corporate division is a framework for introducing transfer pricing policy, however, its use is raising important issues for companies and tax authorities. What transfer pricing makes particularly important is the fact that they allow the transfer of pre-tax profit between countries with different tax rates. Multinational companies tend to view the area of transfer pricing as sufficiently complex, fluid and of inadequate regulation so that the financial engineering may be employed as an acceptable risk. States and multinational organizations react by increasing legal regulations and guidelines for the determination and control of transfer prices, promoting the „arm's length principle" as the most desirable for the tax authorities. The theoretical statements are elaborated through examples of transfer pricing utilization and its tax effects in two multinational companies. [ABSTRACT FROM AUTHOR]
    • Abstract:
      Korporativna divizionalizacija je okvir za uspostavljanje politike transfernih cijena, međutim njihova primjena postaje značajno pitanje i za kompanije i za poreske organe. Ono što transferne cijene čini posebno značajnim je mogućnost korišćenja za premiještanje dobitka prije poreza između zemalja sa različitim stopama poreza na dobit. Multinacionalne kompanije su sklone da posmatraju oblast transfernih cijena kao dovoljno kompleksnu, fluidnu i nedovoljno regulisanu, te se takav finansijski inženjering može upotrijebiti kao za njih prihvatljiv poslovni rizik. Države i multinacionalne organizacije reaguju povećanjem zakonodavne regulative i smjernica za utvrđivanje i kontrolu transfernih cijena promovišući princip “arm’s length“ (držanje na distanci, „van dohvata ruke“) kao najpoželjniji za poreske organe. Teorijski stavovi su ilustrovani u dva primjera korišćenja transfernih cijena i analize njihovih poreskih efekata u dvije multinacionalne kompanije. [ABSTRACT FROM AUTHOR]
    • Abstract:
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