DOI: 10.7251/VJE16039P

UDC: 338.512:339.187


Pregledni rad / Overview paper


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Transferne cijene između povezanih društava

Jozo Piljić

Doktor ekonomskih znanosti, Uprava za indirektno/neizravno oporezivanje Banja Luka, RC Tuzla, profesor na Fakultetu poslovne ekonomije, Univerzitet/Sveučilište „Vitez“ u Vitezu, Bosna i Hercegovina, jpiljic@yahoo.com


Sažetak: Cijene nisu ugovorene na slobodnom, otvorenom tržištu, one mogu odstupati od cijena što ih ugovore nepo- vezani trgovinski partneri u usporedivoj transakciji u jednakim okolnostima. Ako su dobra i usluge u transakciji između povezanih strana precijenjeni, dobit prodavatelja je povećana, a dobit kupca smanjena. Obrnuto, ako su dobra i usluge podcijenjeni, dobit kupca je povećana, a dobit prodavatelja smanjena. Zloupotreba transferne politike cijena postoji ako su dobit i rashodi alocirani radi smanjenja oporezive dobiti. Transferne cijene na razini multinacionalne kompanije (hol- dinga), koji se sastoji od matice i podružnica, ima višestruke efekte. Postoji više metoda određivanja transfernih cijena.

Ključne riječi: transferne cijene, metode transfernih cijena, povezane osobe


Transfer prices between related companies

Jozo Piljić

PhD in Economic Sciences, Indirect Taxation Authority Banja Luka Regional centre Tuzla, professor at the Faculty of Business Economics University “Vitez” in Vitez, Bosnia and Herzegovina, jpiljic@yahoo.com


Absract: Prices are not fixed on the free, open market. They may vary from prices that are negotiated between unrelated trading partners in a comparable transaction in equal circumstances. If the goods and services involved in the transaction between associated parties are overrated, the seller’s profit is increased and the buyer’s profit is lowered. Conversely, if the goods and services are underrated, the buyer’s profit is increased and the seller’s profit is lowered. The abuse of transfer pricing policies exists when profit and expenses are allocated because of the reduction of taxable profit. Transfer prices on multinational companies level (holding), which consists of the parent and subsidiaries, has multiple effects. There exist several methods of determining transfer pricing.

Key words: transfer prices, methods of transfer pricing, affiliates