The significance of determination of transfer prices between related parties
The determination of transfer prices between related parties is initiated by OECD Guidelines in order to avoid tax on company profits and discourage business through tax havens. In Serbia, the transfer prices are determined under the tax balance. The effect of transfer prices in local conditions is...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Novi Sad - Faculty of Economics, Subotica
2014-01-01
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| Series: | Anali Ekonomskog fakulteta u Subotici |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2014/0350-21201431353A.pdf |