prikaz prve stranice dokumenta Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu
Access restricted to students and staff of home institution
master's thesis
Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:214792
Borković, Klara
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Borković, K. (2023). Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:214792

Borković, Klara. "Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:214792

Borković, Klara. "Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:214792

Borković, K. (2023). 'Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 June 2024, https://urn.nsk.hr/urn:nbn:hr:148:214792

Borković K. Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2024 June 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:214792

K. Borković, "Transferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:214792

Metadata
TitleTransferne cijene i utjecaj pandemije COVID-19 na njihovu primjenu
Title (english)Transfer prices and the impact of COVID-19 on their application
AuthorKlara Borković
MentorIvana Dražić Lutilsky (mentor)
Committee memberMirjana Hladika (član povjerenstva)
Committee memberMartina Dragija Kostić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2023-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U doba sve veće globalizacije, poslovni subjekti proširuju svoje poslovanje izvan nacionalnih granica, pa često nailazimo na primjere gdje se poslovanje pojedinih društava unutar grupe obavljaju u više država pod različitim poslovnim sustavima. Povezana društva imaju pravo primjenjivati transferne cijene pri prijenosu fizičke robe i nematerijalne imovine ili pri pružanju usluga povezanom društvu. Transferne cijena koriste se u praksi za maksimizaciju konsolidirane dobiti, minimiziranje poreznih obveza, povećanje tržišnih udjela, te iskorištavanje manjkavosti poreznih sustava pojedinih zemalja. Društva koja se odluče primjenjivati transferne cijene moraju imati dokumentirani način određivanja cijene koja neće biti precijenjena ili podcijenjena u odnosu na cijena koja bi se javila između nepovezanih društava, odnosno cijena se određuje u skladu s načelom nepristrane transakcije.
Abstract (english)
In the age of increasing globalization, business entities are expanding their business beyond national borders, so we often come across examples where the business of individual companies within the group is conducted in several countries under different tax systems. Related companies have the right to apply transfer prices when transferring physical goods and intangible assets or when providing services to an related company. Price transfers are used in practice to maximize consolidated profits, minimize tax liabilities, increase market shares, and exploit the shortcomings of individual tax systems. Companies that choose to apply transfer pricing must have a study of determining the price that will not be overestimated or underestimated in relation to the price that would occur between unrelated companies, i.e. the price is determined in accordance with the arm's length principle.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:214792
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-10-02 08:00:08