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master's thesis
Metodologija izrade elaborata o transfernim cijenama
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:498237
Bošnjak, Željko
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Bošnjak, Ž. (2015). Metodologija izrade elaborata o transfernim cijenama (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:498237

Bošnjak, Željko. "Metodologija izrade elaborata o transfernim cijenama." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:498237

Bošnjak, Željko. "Metodologija izrade elaborata o transfernim cijenama." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:498237

Bošnjak, Ž. (2015). 'Metodologija izrade elaborata o transfernim cijenama', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 06 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:498237

Bošnjak Ž. Metodologija izrade elaborata o transfernim cijenama [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 November 06] Available at: https://urn.nsk.hr/urn:nbn:hr:148:498237

Ž. Bošnjak, "Metodologija izrade elaborata o transfernim cijenama", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:498237

Metadata
TitleMetodologija izrade elaborata o transfernim cijenama
Title (english)Methodology of the study on transfer pricing
AuthorŽeljko Bošnjak
MentorHrvoje Perčević (mentor)
Committee memberDanimir Gulin (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Transferne cijene su cijene ostvarene u transakcijama između povezanih društava. U Republici Hrvatskoj društva su obvezna opravdati svoje cijene ostvarene u transakcijama između povezanih društava. Temeljem toga, društva obveznici pripreme dokumentacije s ciljem ustanovljavanja transfernih cijena moraju sastaviti dokumentaciju tj. elaborat u kojemu iskazuju zadovoljavanje principa nepristranih cijena. Diplomski rad pruža uvid u zakonodavni okvir Republike Hrvatske kojim je reguliran način obračuna transfernih cijena i priprema dokumentacije za dokazivanje nepristranih cijena. Većina rada sastoji se od primjera elaborata o transfernim cijenama zbog toga što je kroz primjer dana struktura i sadržaj standardnog elaborata o transfernim cijenama. Rad je temeljen na zakonodavstvu Republike Hrvatske, pravilnicima svjetskih ekonomskih organizacija te primjeru elaborata koji je vlastoručno djelo autora diplomskog rada.
Abstract (english)
Transfer prices are prices determined in transactions between affiliates. In Croatia companies are obligated to elaborate their transfer prices by law. Followed by that companies are obligated to ensure documentation that proves arm’s length principle. This thesis gives insight in Croatian legislative framework which is base for transfer prices calculation and arm’s length principle documentation. Main part of thesis is example of transfer pricing documentation because the standard documentation framework is given by example. Thesis is based on Croatian legislative framework, regulations given by world economic based organizations and example of transfer pricing documentation made by author.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:498237
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/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 on2016-09-30 15:39:21