The significance and role of transfer pricing in multinational companies (CROSBI ID 165778)
Prilog u časopisu | izvorni znanstveni rad
Podaci o odgovornosti
Perčević, Hrvoje ; Gulin, Danimir ; Dražić Lutilsky, Ivana
engleski
The significance and role of transfer pricing in multinational companies
Transfer pricing is one of the most important activities in large decentralised companies as well as in multinational holding companies. Transfer pricing directly affect the profitability of a company (either the decentralised or holding company). Hence, managers at different levels of responsibility are using transfer prices as an instrument for maximizing profit of its business units. At the level of holding company, managers of subsidiaries are using transfer prices in order to maximize profit of their subsidiaries while parent company is tending to use transfer prices for maximizing profit of a whole holding company. Multinational companies use transfer pricing as an instrument for shifting profits in countries with favourable tax conditions (less tax burden). That way, in multinational companies transfer prices are the instrument for maximising profit by minimising taxes.
transfer pricing; multinational companies; arm's lenght principle; OECD; transfer pricing methods; taxation
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o izdanju
3 (1)
2009.
314-327
objavljeno
1314-7242