Davčna problematika transfernih cen

diplomsko delo

Alen Planinšec (Author), Bojan Škof (Mentor)

Abstract

Področje transfernih cen je že dlje časa predmet mnogih vprašanj. Gre za davčnopravno področje, ki je kljub (ali ravno zaradi) kompleksnosti nedoločeno. Ker so transferne cene občutljiva tema za mnoge davčne zavezance, bi morala biti tudi tozadevna področna zakonodaja jasna in razumljiva, vendar ni. Osnovno vprašanje predstavlja varnost davčnih zavezancev, ki želijo zagotovilo, da so zadostno dokazali spoštovanje tržnega principa. Navedene so tudi značilnosti obdavčitve nadzorovane tuje družbe, ki je novost v slovenski davčni zakonodaji.

Keywords

transferne cene;neodvisno tržno načelo;davčni obračun;davki;obdavčitev;nadzorovana tuja družba;davčno izogibanje;

Data

Language:	Slovenian
Year of publishing:	2020
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[A. Planinšec]
UDC:	336.22(043.3)
COBISS:	28544515
Views:	1343
Downloads:	186
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Problematic tax law area of transfer pricing
Secondary abstract:	The field of transfer pricing has been raising many questions for a long time. It is a tax law area that is insufficiently regulated despite (or just due to) its complexity. Since transfer pricing is a sensitive topic for all taxpayers, the respective sectoral legislation should be clear and understandable. But this is not the case. The basic issue is the safety of taxpayers, who want to ensure that they have proven the arm's length principle sufficiently. We also touch upon the taxation of controlled foreign companies, which is a novelty in the Slovenian tax legislation.
Secondary keywords:	transfer pricing;arm's length principle;tax balance;tax;taxation;controlled foreign company;tax avoidance;
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	54 f.
ID:	12007675