Opredelitev dokumentiranja transfernih cen za podjetje v tiskarski dejavnosti

diplomsko delo

Ksenija Kovačič (Author), Majda Kokotec-Novak (Mentor)

Abstract

Transferne cene so za povezana podjetja pomembno sredstvo, s katerim lahko vplivajo na obdavčitev z davkom od dobička, države pa se zaradi transfernih cen velikokrat znajdejo v položaju, da poberejo manj davka, kot bi ga pri poslovanju mednarodnih podjetij lahko, če bi ta poslovala po tržnih načelih. Iz tega sledi, da so transferne cene za mednarodna podjetja in davčne uprave najpomembnejše davčno področje. Podjetja, ki poslujejo s povezanimi osebami, se morajo zavedati, kako pomembna je priprava dobre dokumentacije o transfernih cenah, s katero dokazujejo upravičenost uporabljenih transfernih cen. Dobra dokumentacija je predvsem takrat, ko ima davčni inšpektor na osnovi pripravljene dokumentacije zadostno količino informacij za identifikacijo pomembnih medpodjetniških transakcij in lahko na osnovi teh informacij oceni tveganje pri oblikovanju transfernih cen.

Keywords

cene;mednarodno podjetje;povezanost;davčna uprava;davčna stopnja;dokumentacija;trženje;dobiček;optimizacija;nadzor;kontrola;tiskarstvo;

Data

Language:	Slovenian
Year of publishing:	2010
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[K. Kovačič]
UDC:	336.22
COBISS:	10487580
Views:	2177
Downloads:	0
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Definition of documentation of transfer orices for company with printing activity
Secondary abstract:	Transfer prices are for related companies important instruments with which they can influence on assessment with corporate income tax, however countries are many times in situation where they become less taxes as they could, by commercing with international companies, if those were commercing on arm`s lenght principles. Therefore means that for international companies and tax authorities transfer prices are the most important tax area. Companies that are operating with related subjects schould be aware of the fact how important is setting of documentation about transfer prices, with which they are proving justification of those transfer prices. We have adequate documentation when the tax auditer get, considering set documentation, enough information to indentify important intercompany transactions and make an judgement of the transfer pricing risk.
Secondary keywords:	Transfer prices;multinacional enterprise;related persons;tax authority;documentation;arm `s length principle;optimizing of profit;tax rate;tax controlling;penalty.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	68 str.
ID:	8715992