周边国家转让定价立法比较分析

Jovana Dedić
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引用次数: 0

摘要

本文分析了转让价格计算的相关法律要求对应税利润额和所得税税额的影响问题。它还涉及塞尔维亚共和国的立法是否符合欧洲联盟的有关要求以及邻国的条例。鉴于大量公司与该国和邻国的相关方做生意,重点是分析将转让价格与“公平”价格协调一致的理由,并比较塞尔维亚共和国、克罗地亚共和国、黑山共和国和波斯尼亚-黑塞哥维那的法律法规对纳税人的要求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Comparative Analysis of Legislation on Transfer Pricing in Neighboring Countries
: This paper analyzes the problem of the influence of legal requirements related to the calculation of transfer prices on the amount of taxable profit and the amount of income tax. It also deals with the compliance of the legislation in the Republic of Serbia with the relevant requirements of the European Union, as well as with the regulations of neighboring countries. Given that a large number of companies do business with related parties both in the country and in neighboring countries, the emphasis was placed on analyzing the justification of harmonizing transfer prices with prices at "arm's length" and on comparing the requirements imposed on taxpayers by the legal regulations of the Republic of Serbia, the Republic of Croatia, the Republic of Montenegro, and Bosnia and Herzegovina.
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