Transfer pricing-effects of arm's length principal method on tax burden entities
Profit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result. Management of companies results through specific transactions conducted with other companies within the holding compan...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
University of Novi Sad - Faculty of Economics, Subotica
2014-01-01
|
Series: | Anali Ekonomskog fakulteta u Subotici |
Subjects: | |
Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2014/0350-21201432451S.pdf |
id |
doaj-79aa6a12181b406a89a56588b99359ed |
---|---|
record_format |
Article |
spelling |
doaj-79aa6a12181b406a89a56588b99359ed2021-03-23T13:08:40ZengUniversity of Novi Sad - Faculty of Economics, SuboticaAnali Ekonomskog fakulteta u Subotici0350-21202683-41622014-01-012014324514640350-21201432451STransfer pricing-effects of arm's length principal method on tax burden entitiesSaković Dušan0Ilić Miloš1MK Grupa doo, Novi Beograd, SerbiaErste Banka ad, Novi Sad, SerbiaProfit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result. Management of companies results through specific transactions conducted with other companies within the holding company, and with all the other companies that are its 'related parties' can have an effect on the taxable profits of the enterprise too. Therefore, the necessary price adjustments must be conducted to achieve the process according to the 'arm's length principle'. Tax treatment of transactions between related parties in the Republic of Serbia gained more importance in the last decade, mainly due to the arrival of a number of foreign companies and the creation of vertically and horizontally integrated holding companies.https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2014/0350-21201432451S.pdftransfer pricingarm's lenght principalrelated partiestaxable income |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Saković Dušan Ilić Miloš |
spellingShingle |
Saković Dušan Ilić Miloš Transfer pricing-effects of arm's length principal method on tax burden entities Anali Ekonomskog fakulteta u Subotici transfer pricing arm's lenght principal related parties taxable income |
author_facet |
Saković Dušan Ilić Miloš |
author_sort |
Saković Dušan |
title |
Transfer pricing-effects of arm's length principal method on tax burden entities |
title_short |
Transfer pricing-effects of arm's length principal method on tax burden entities |
title_full |
Transfer pricing-effects of arm's length principal method on tax burden entities |
title_fullStr |
Transfer pricing-effects of arm's length principal method on tax burden entities |
title_full_unstemmed |
Transfer pricing-effects of arm's length principal method on tax burden entities |
title_sort |
transfer pricing-effects of arm's length principal method on tax burden entities |
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 |
Profit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result. Management of companies results through specific transactions conducted with other companies within the holding company, and with all the other companies that are its 'related parties' can have an effect on the taxable profits of the enterprise too. Therefore, the necessary price adjustments must be conducted to achieve the process according to the 'arm's length principle'. Tax treatment of transactions between related parties in the Republic of Serbia gained more importance in the last decade, mainly due to the arrival of a number of foreign companies and the creation of vertically and horizontally integrated holding companies. |
topic |
transfer pricing arm's lenght principal related parties taxable income |
url |
https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2014/0350-21201432451S.pdf |
work_keys_str_mv |
AT sakovicdusan transferpricingeffectsofarmslengthprincipalmethodontaxburdenentities AT ilicmilos transferpricingeffectsofarmslengthprincipalmethodontaxburdenentities |
_version_ |
1724206239704940544 |