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master's thesis
Transferne cijene na primjeru izabrane multinacionalne kompanije
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:876048
Topić, Josip
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

Cite this document

Topić, J. (2021). Transferne cijene na primjeru izabrane multinacionalne kompanije (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:876048

Topić, Josip. "Transferne cijene na primjeru izabrane multinacionalne kompanije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:876048

Topić, Josip. "Transferne cijene na primjeru izabrane multinacionalne kompanije." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:876048

Topić, J. (2021). 'Transferne cijene na primjeru izabrane multinacionalne kompanije', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 07 July 2024, https://urn.nsk.hr/urn:nbn:hr:148:876048

Topić J. Transferne cijene na primjeru izabrane multinacionalne kompanije [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 July 07] Available at: https://urn.nsk.hr/urn:nbn:hr:148:876048

J. Topić, "Transferne cijene na primjeru izabrane multinacionalne kompanije", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:876048

Metadata
TitleTransferne cijene na primjeru izabrane multinacionalne kompanije
Title (english)Transfer pricing based on chosen multinational company
AuthorJosip Topić
MentorMartina Solenički (mentor)
MBZ: 323420
Committee memberMartina Solenički (predsjednik povjerenstva)
Committee memberNika Šimurina (član povjerenstva)
Committee memberMaja Mihelja Žaja (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2021-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Globalizacija je pojam koji je desetljećima prisutan kako u svakodnevnom životu tako i u poslovanju pri čemu su neizostavna tema upravo transferne cijene koje su postale tema brojnih istraživanja upravo zbog svoje važnosti, ali i kompleksnosti. Tako je i tema ovog diplomskog rada upravo transferne cijene, njihova uloga, načini izračuna, ali i zakonski okvir unutar kojeg se transferne cijene provode. Nijedna rasprava o transfernim cijenama ne može biti potpuna bez da se spomene načelo nepristrane transakcije i smjernice Organizacije za ekonomsku suradnju i razvoj kojom su postavljeni temeljni načini izračuna transfernih cijena u svrhu usklađivanja regulacije transfernih cijena na međunarodnom planu. U radu su analizirane transferne cijene na primjeru jedne izabrane hrvatske multinacionalne kompanije. Analiziran je financijski položaj kompanije te su prikazani motivi korištenja transfernih cijena kroz transakcije koje je promatrano poduzeće ostvarilo s povezanim poduzećima. Prikazana je metoda izračuna transfernih cijena koju promatrana kompanija koristi i argumentirani su razlozi njena korištenja.
Abstract (english)
Globalisation is a term present for decades weather in everyday life or in business whereby in business it is inevitabily to mention transfer prices that have become topic of many reaserch mainly because of their importance but also complexity. Accordingly, topic of this master thesis are transfer prices, their role in business, methods of calculation but also legal framework within which they are implemented. No discussion about transfer pricing can be complete without mentioning arm's length principle and OECD guidelines which set basic methods for calculating transfer prices for purpose of regulation harmonization of transfer prices internationally. In this thesis transfer prices based on example of one croatian multinational company are analysed. Analysis is done in order to show the financial position of the respected company and to show motives of using transfer prices through transactions that multinational company achieved with related companies. Method of calculation used by the company is shown as well as the arguments for usage of the particular method.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:876048
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2021-09-30 12:50:46