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...

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Main Authors: Saković Dušan, Ilić Miloš
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
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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
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AT ilicmilos transferpricingeffectsofarmslengthprincipalmethodontaxburdenentities
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