Transferne cene - primerjava davčnih zakonodaj v Sloveniji, Severni Makedoniji in Bosni in Hercegovini ter analiza transakcije med povezanimi osebami iz energetske dejavnosti

magistrsko delo

Sofija Kovacheva (Avtor), Peter Podgorelec (Mentor)

Povzetek

Magistrsko delo obravnava tematiko transfernih cen kot enega globalnih izzivov za multinacionalna podjetja in finančne uprave. Osredotočili smo se na davčne zakonodaje treh držav – Slovenije, Severne Makedonije, Bosne in Hercegovine, ter preko transakcij med povezanimi osebami iz energetske dejavnosti iz dveh različnih držav, Slovenije in Severne Makedonije, pokazali, katere so najbolj primerne metode za določanje transfernih cen za specifične transakcije. Analiza temelji na davčnih regulativah, ki veljajo v obravnavanih državah, na podlagi pridobljenih podatkov o tranakcijah, ki so se zgodile med povezanimi osebami, ter na informacijah s spleta. Pridobljene podatke smo analizirali s pomočjo intervalnih razponov in primerjali z že določenimi transfernimi cenami. Na podlagi analize in raziskave smo ugotovili, da se obravnavane davčne regulative teh držav razlikujejo v dokumentaciji, ki je potrebna za obravnavo transfernih cen, v definiciji povezanih oseb ter pri kaznovanju kršitev. Pri izbiri metode za določanje transfernih cen je potrebno natančno analizirati in upoštevati dejstva in okoliščine, pod katerimi se transakcije izvajajo med povezanimi osebami, ter nato izbrati najprimernejšo metodo, ki bo uporabljena za določanje transfernih cen.

Ključne besede

transferne cene;neodvisno tržno načelo;davčna zakonodaja;energetika;Slovenija;Severna Makedonija;Bosna in Hercegovina;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2021
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	S. Kovacheva
UDK:	338.51:336.2
COBISS:	75047683
Št. ogledov:	344
Št. prenosov:	62
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Transfer pricing - comparison of tax laws in Slovenia, North Macedonia and Bosnia and Herzegovina and analysis of transactions between related parties in the energy sector
Sekundarni povzetek:	The master's thesis discusses the topic of transfer pricing as one of the global challenges for the multinational companies and financial administrations. The research is mainly focused on the tax law of three given countries – Slovenia, North Macedonia, and Bosnia and Herzegovina, where through related transactions between the two countries Slovenia and North Macedonia, in the energy industry, it is clearly presented which are the most applicable and befitting methods for setting the transfer prices related to specific transactions. The analysis is based on the tax regulations that are in use in the concerning countries and on the grounds of obtained data of the transactions that took place between related parties, as well as from the internet. The obtained data was analysed with the help of interval ranges and compared with beforehand determined transfer prices. Based on the analysis and research, it has been concluded that the proposed tax regulations in the concerning countries in this research, differ in the documentation required to deal with transfer prices, the definition of related parties and the penalty for violations. When choosing a method for determining transfer prices, it is necessary to analyse in detail and take into account the facts and circumstances according to which transactions are carried out between related parties, and then choose the most appropriate method to be used in order to determine transfer prices.
Sekundarne ključne besede:	transfer prices;arm's length principle;Slovenia;North Macedonia;Bosnia and Herzegovina;
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	III, 73 str., 3 str. pril.
ID:	13032901