Transferne cene v podjetju X

diplomsko delo visokošolskega strokovnega študija Organizacija in management kadrovskih in izobraževalnih procesov

Tjaša Lužovec (Avtor), Aleš Novak (Mentor)

Povzetek

Podjetja, ki želijo v današnjem času obstati, rasti in se razvijati ter tako zadovoljevati interese vlagateljev, morajo širiti svojo dejavnost na nove trge. Tako podjetja preraščajo v velika mednarodna podjetja s podružnicami, hčerinskimi družbami, skupnimi vlaganji širom po svetu. Vsi vpleteni v tako širjenje se štejejo kot povezane osebe. Vedno več raziskav potrjuje, da se velik del svetovne trgovine odvija med povezanimi osebami. Takšne transakcije potekajo po transfernih cenah, ki se določajo znotraj skupine povezanih podjetij. Tako oblikovane cene so lahko višje ali nižje od ekonomsko utemeljenih in imajo velik pomen zaradi davčnega vidika. Velikokrat gre za cene, ki navzven niso transparentne in se zaračunavajo zgolj znotraj skupine podjetij, imajo pa velik vpliv na dohodke in stroške podjetja in s tem tudi na dohodke, ki so obdavčljivi. Podjetja lahko na tak način optimirajo plačevanje davkov, kar ni v skladu z zakonom. Zato razvite države in njihove davčne uprave s svojo zakonodajo, ki največkrat temelji na smernicah Organizacije za gospodarsko sodelovanje in razvoj (OECD), svojim davčnim zavezancem nalagajo, da morajo oblikovati obsežno dokumentacijo o transakcijah s povezanimi osebami ter določanju primerljivih tržnih cen, v kateri morajo dokazati ustreznost oblikovanja transfernih cen. V diplomskem delu so najprej opredeljeni osnovni pojmi, ki jih je treba poznati, da lahko ugotavljamo, kdaj prihaja do oblikovanja transfernih cen, nato so na kratko predstavljene smernice, ki jih narekuje Organizacija za gospodarsko sodelovanje in razvoj, v drugem delu pa so opisane metode za določanje transfernih cen. V zaključku so na praktičnih primerih predstavljeni izračuni transfernih cen glede na metodo primerljive proste cene.

Ključne besede

povezana podjetja;transferne cene;metode oblikovanja cen;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2014
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM FOV - Fakulteta za organizacijske vede
Založnik:	[T. Lužovec]
UDK:	658
COBISS:	7311123
Št. ogledov:	1914
Št. prenosov:	379
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	TRANSFER PRICING IN COMPANY X
Sekundarni povzetek:	Developing and sustainable companies which these days want to satisfy the interests of investors must expand its business into new markets. Consequently companies are becoming multinationals with branches, subsidiaries or even joint ventures. Every company involved in this process is considered as a related party. The recent surveys prove that significant part of world trade takes place between related parties, and that such transactions are associated with transfer prices which are determined within a group of related companies. In addition, these transfer prices may vary a lot and differ from economically justified, but are also of great importance because of its influence on taxes. Transfer prices are often charged only within a group of companies that have a large impact on income and business expenses. Since income and expenses are relevant for the calculation of the tax base, companies may try to optimize their tax obligations in a way that is not in accordance with law. Therefore, developed countries and their tax administrations with respective legislation that tend to be based on the guidelines of the Organization for Economic Co-operation and Development (OECD) impose companies to submit detailed documentation on transactions with related parties and to precisely determine comparable market prices in order to demonstrate the adequacy of their transfer pricing. In this diploma thesis we first define the basic concepts related to the transfer prices and after that, we will briefly present the OECD guidelines. In the remainder of the diploma thesis, we describe the most common methods of determining transfer prices. In the conclusion, we present practical examples of transfer price calculations by applying the method of comparable free prices.
Sekundarne ključne besede:	related enterprises;transfer prices;methods used for the formation of transfer prices;traditional transaction methods;transactional profit method;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Fak. za organizacijske vede
Strani:	40 f.
ID:	8729470