The Application of Transfer Pricing Between Related Parties

Izdanje: Sinteza 2016 - International Scientific Conference on ICT and E-Business Related Research

DOI: 10.15308/Sinteza-2016-359-363

Link: https://doi.org/10.15308/Sinteza-2016-359-363

Apstrakt:
The aim of this paper is to provide examples of good practice in the field of transfer pricing for the fiscal year of 2014, in accordance with Republic of Serbia regulations and the OECD guidelines on transfer pricing. The study analyzes the AB Belgrade company and it shows whether the transactions that the company AB Belgrade performed with related parties in 2014 are in accordance with the “arm’s length” principle in order to fulfill the requirements related to transfer pricing under the Corporate Income Tax Law in the Republic of Serbia.
Ključne reči: transfer pricing, related parties, corporate income tax, return on sales
Kategorije objave: Radovi na konferenciji Sinteza 2016, Beograd, Srbija

Preuzimanje citata:

BibTeX format 
@article{article,
  author  = {D. Rajin and T. Radojević}, 
  title   = {The Application of Transfer Pricing Between Related Parties},
  journal = {Sinteza 2016 - International Scientific Conference on ICT and E-Business Related Research},
  year    = 2016,
  doi     = {10.15308/Sinteza-2016-359-363}
}
RefWorks Tagged format 
RT Conference Proceedings
A1 Danica Rajin
A1 Tijana Radojević
T1 The Application of Transfer Pricing Between Related Parties
AD International Scientific Conference Sinteza, Beograd, Srbija
YR 2016
NO doi: 10.15308/Sinteza-2016-359-363
Unapred formatirani prikaz citata
D. Rajin and T. Radojević, The Application of Transfer Pricing Between Related Parties, International Scientific Conference Sinteza, 2016, doi:10.15308/Sinteza-2016-359-363