The aims of transfer prices formation
More than two-thirds of today's world trade comprises of transactions between related legal persons. Prices for the above-mentioned transactions within legal person or group of related legal persons are called transfer pricing. The aim of this paper is to present the transfer prices as well as...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Visoka poslovna škola strukovnih studija, Novi Sad
2013-01-01
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| Series: | Škola Biznisa |
| Subjects: | |
| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/1451-6551/2013/1451-65511301061T.pdf |
| Summary: | More than two-thirds of today's world trade comprises of transactions between related legal persons. Prices for the above-mentioned transactions within legal person or group of related legal persons are called transfer pricing. The aim of this paper is to present the transfer prices as well as the main objectives of transfer pricing. Also, this paper explains application of transfer pricing in the Republic of Serbia and the normative rules that cover the issue of transfer pricing, their determination and their application in the calculation. Overall, there has been a great deal of attention paid to the transfer pricing in national and international levels. |
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| ISSN: | 1451-6551 2406-1301 |