prikaz prve stranice dokumenta Transferne cijene u modernom poslovanju i njihove porezne implikacije
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master's thesis
Transferne cijene u modernom poslovanju i njihove porezne implikacije
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. urn:nbn:hr:132:439467
Strahija, Tanja
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Institutional repository: Repository of Faculty of Law in Osijek

Cite this document

Strahija, T. (2023). Transferne cijene u modernom poslovanju i njihove porezne implikacije (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:439467

Strahija, Tanja. "Transferne cijene u modernom poslovanju i njihove porezne implikacije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:439467

Strahija, Tanja. "Transferne cijene u modernom poslovanju i njihove porezne implikacije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:439467

Strahija, T. (2023). 'Transferne cijene u modernom poslovanju i njihove porezne implikacije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 03 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:439467

Strahija T. Transferne cijene u modernom poslovanju i njihove porezne implikacije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2023 [cited 2024 November 03] Available at: https://urn.nsk.hr/urn:nbn:hr:132:439467

T. Strahija, "Transferne cijene u modernom poslovanju i njihove porezne implikacije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:132:439467

Metadata
TitleTransferne cijene u modernom poslovanju i njihove porezne implikacije
Title (english)Transfer Pricing in Modern Business and its Tax Implications
AuthorTanja Strahija
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2023-10-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Diplomski rad na temu Transferne cijene u modernom poslovanju i njihove porezne implikacije u prvom redu obrađuje i bavi se pitanjem razmjene dobara i usluga između povezanih strana i utjecajem istog na porezni sustav. U modernom poslovanju dominiraju velike kompanije i korporacije, koje imaju svoje podružnice u različitim dijelovima svijeta. Iz tog je razloga izuzetno bitno shvatiti na koji se način vrši međusobna razmjena dobara i usluga i po kojim cijenama. Svrha transfernih cijena jest izbjeći manipulativne obrasce ponašanja prilikom razmjene dobara i usluga između povezanih strana i utvrditi fer ili tržišnu cijenu. Ako se kod međusobnih transakcija povezanih strana primjenjuju fer ili tržišne cijene, možemo biti sigurni da se ne pogoduje određenim interesima u svrhu manipulacije poreznih obveza. Ispravna primjena politike transfernih cijena itekako utječe na konačni iznos poreza na dobit, koji društvo mora podmiriti na kraju izvještajnog razdoblja. Upravo zbog toga, nacionalne porezne uprave diljem svijeta prepoznale su važnost ovog pitanja u modernoj ekonomiji te stavljaju velik naglasak na prevenciju, kontrolu i, u krajnjem slučaju, sankcioniranje onih društava koja ne primjenjuju taj tržišni princip međusobne razmjene. Studija o transfernim cijenama je elaborat kojeg izrađuju porezni stručnjaci, a njegova je svrha objasniti metode, tehnike i cijene koje se koriste u međusobnoj razmjeni. Elaborat je ujedno glavni dokument kojeg porezne uprave pregledavaju prilikom kontrole određenog društva. Zanemarivanje pitanja transfernih cijena ili izbjegavanje izrade ovako važnog dokumenta od strane uprave društva, može dovesti do značajnih problema u nastavku poslovanja toga društva te do raznih negativnih posljedica na porezni sustav u cjelini.
Abstract (english)
The master's thesis on Transfer pricing in modern business and its tax implications primarily deals with the exchange of goods and services between related parties and its impact on the tax system. Modern business is dominated by large companies and corporations, which have their branches in different parts of the world. For this reason, it is extremely important to understand how goods and services are exchanged and at what prices. The purpose of transfer pricing is to avoid manipulative patterns of behavior when exchanging goods and services between related parties and to establish a fair or market price. If fair or market prices are applied to mutual transactions between related parties, we can be sure that certain interests are not favored for the purpose of manipulating tax obligations. The correct application of the transfer pricing policy greatly affects the final amount of profit tax which the company must pay at the end of the reporting period. Because of this, national tax administrations around the world have recognized the importance of this issue in the modern economy and place great emphasis on prevention, control and sanctioning those companies that do not apply this market principle of mutual exchange. A transfer pricing study is a study prepared by tax experts, and its purpose is to explain the methods, techniques and prices used in mutual exchange. The study is, at the same time, the main document that tax administrations review during the control of a certain company. Ignoring the issue of transfer pricing or avoiding the creation of such an important document by the company's management, can lead to significant problems in the continuation of business and to various negative consequences for the tax sistem in general.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:439467
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni/a magistar/magistra prava (sveučilišni/a magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-03-05 14:25:44