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master's thesis
Transferne cijene u multinacionalnim poduzećima
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:801165
Vrčić, Ana
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Vrčić, A. (2024). Transferne cijene u multinacionalnim poduzećima (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:801165

Vrčić, Ana. "Transferne cijene u multinacionalnim poduzećima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:801165

Vrčić, Ana. "Transferne cijene u multinacionalnim poduzećima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:801165

Vrčić, A. (2024). 'Transferne cijene u multinacionalnim poduzećima', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 06 July 2024, https://urn.nsk.hr/urn:nbn:hr:148:801165

Vrčić A. Transferne cijene u multinacionalnim poduzećima [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 July 06] Available at: https://urn.nsk.hr/urn:nbn:hr:148:801165

A. Vrčić, "Transferne cijene u multinacionalnim poduzećima", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:801165

Metadata
TitleTransferne cijene u multinacionalnim poduzećima
Title (english)Transfer pricing in multinational companies
AuthorAna Vrčić
MentorMartina Sopta Ćorić (mentor)
Committee memberHana Horak (član povjerenstva)
Committee memberDavor Labaš (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2024-06-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U globalnom poslovnom okruženju, multinacionalne kompanije igraju ključnu ulogu u poticanju trgovine i ekonomskog rasta diljem svijeta. Upravljanje transfernim cijenama postaje vitalan dio njihove strategije, omogućavajući im da izbjegnu porezne probleme i održe dobre odnose s poreznim vlastima. Ove tvrtke suočavaju se s raznolikim izazovima zbog različitih poreznih sustava i regulativa u zemljama u kojima djeluju. Efikasno upravljanje transfernim cijenama omogućuje optimizaciju poslovanja na globalnoj razini, osiguravajući konkurentnost na tržištima diljem svijeta. To pridonosi stabilnosti međunarodnog ekonomskog sustava i potiče dugoročni održivi razvoj. Rad pruža uvid u transferne cijene u praksi na primjeru odabranog poduzeća i njemu povezanog društva primjenom metode izračuna transfernih cijena. Provedene analize poslovanja povezanih društava i kontroliranih transakcija između istih tvore okvir za dokumentaciju o transfernim cijenama. Studija o transfernim cijenama analizira cijene i kamatne stope između povezanih društava uspoređujući ih s relevantnim, sličnim transakcijama na tržištu.
Abstract (english)
In the global business environment, multinational companies play a key role in promoting international trade and economic growth worldwide. Managing transfer pricing becomes a vital part of their strategy, allowing them to avoid tax issues and maintain good relationships with tax authorities. These companies face diverse challenges due to different tax systems and regulations in the countries where they operate. Efficient transfer pricing management enables business optimization on a global scale, ensuring competitiveness in markets worldwide. This contributes to the stability of the international economic system and promotes long-term sustainable development. The paper provides insight into transfer pricing in practice based on a chosen company and its affiliated entity as an example, applying one transfer pricing method. Analysis of the chosen company, its related entity and controlled transactions between them form the framework for transfer pricing documentation. The transfer pricing documentation analyzes prices and interest rates between related entities, comparing them with relevant, similar transactions on the market.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:801165
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 on2024-06-25 18:35:52