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...
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University of Novi Sad - Faculty of Economics, Subotica
2014-01-01
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| Series: | Anali Ekonomskog fakulteta u Subotici |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2014/0350-21201431353A.pdf |
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doaj-b5b09ce682f1460cb3cd3394668afd602021-03-23T13:08:24ZengUniversity of Novi Sad - Faculty of Economics, SuboticaAnali Ekonomskog fakulteta u Subotici0350-21202683-41622014-01-012014313533630350-21201431353AThe significance of determination of transfer prices between related partiesAndrić Mirko0Jakšić Dejan1https://orcid.org/0000-0003-1711-1869Ekonomski fakultet, Subotica, SerbiaEkonomski fakultet, Subotica, SerbiaThe 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 questionable, but tax administration insists on them.https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2014/0350-21201431353A.pdfrelated partiestransfer pricesmethods for determining transfer pricesprices out of reachprofit |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Andrić Mirko Jakšić Dejan |
| spellingShingle |
Andrić Mirko Jakšić Dejan The significance of determination of transfer prices between related parties Anali Ekonomskog fakulteta u Subotici related parties transfer prices methods for determining transfer prices prices out of reach profit |
| author_facet |
Andrić Mirko Jakšić Dejan |
| author_sort |
Andrić Mirko |
| title |
The significance of determination of transfer prices between related parties |
| title_short |
The significance of determination of transfer prices between related parties |
| title_full |
The significance of determination of transfer prices between related parties |
| title_fullStr |
The significance of determination of transfer prices between related parties |
| title_full_unstemmed |
The significance of determination of transfer prices between related parties |
| title_sort |
significance of determination of transfer prices between related parties |
| publisher |
University of Novi Sad - Faculty of Economics, Subotica |
| series |
Anali Ekonomskog fakulteta u Subotici |
| issn |
0350-2120 2683-4162 |
| publishDate |
2014-01-01 |
| description |
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 questionable, but tax administration insists on them. |
| topic |
related parties transfer prices methods for determining transfer prices prices out of reach profit |
| url |
https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2014/0350-21201431353A.pdf |
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AT andricmirko thesignificanceofdeterminationoftransferpricesbetweenrelatedparties AT jaksicdejan thesignificanceofdeterminationoftransferpricesbetweenrelatedparties AT andricmirko significanceofdeterminationoftransferpricesbetweenrelatedparties AT jaksicdejan significanceofdeterminationoftransferpricesbetweenrelatedparties |
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