http___www.tmconsulting.co.rs_transferne-cene-beograd-metode-za-proveru_1.xml
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TRANSFER PRICING In the field of tax consulting, we want in particular to select a service project report on transfer prices. Transfer prices are the prices at which the products are sold to related parties or by which services are provided between related parties. Transfer prices also include the provision of mutual loans and credits. According to the OECD guidelines for the application of the rules on transfer prices for companies working with domestic and international related parties, Regulations on transfer prices and the methods according to the "arm's length" shall apply in determining the cost of transactions between related parties, as well as Law on profit tax of legal entities in the RS, HLB T&M CONSULTING offers preparation for evaluation of transfer prices. Thus, companies that operate with domestic and international related parties, receive a study on transfer prices which argue and prove market conditions and show the manner and conditions of business between related parties. Study on transfer prices include: - Analysis of groups of related legal entities which belong to a taxpayer - Analysis of business activity - Functional analysis - The selection of methods for checking compliance of transfer prices with the prices set out on an 'arm's length' - Analysis by database software package specialized for transfer prices - Explanation of transfer prices flow in the process of tax audit
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METODE ZA PROVERU TRANSFERNIH CENA Jedna od ključnih aktivnosti u procesu bavljenja transfernim cenama i transakcijama sa povezanim licima je izbor i primena metode za proveru usklađenosti za transferne cene. Ovo je jedan od krucijalnih koraka jer se na osnovu izabrane metode za transferne cene utvrđuju vrednosti transakcija u skladu sa principom van dohvata ruke, koje se porede sa iskazanim rashodima, prihodima ili rezultatima poslovanja i utvrđuje eventualna razlika za koju se koriguje poreska osnovica. Kada se okonča analiza uporedivosti i funkcionalna analiza, obveznik bi trebao da ima dovoljno informacija i saznanja o svim detaljima transakcija sa povezanim licima nakon čega može da pristupi izboru metode za proveru transfernih cena. U srpskom poreskom okviru za primenu metoda za proveru transfernih cena naročito su bitni član 60 i 61. Zakona o porezu na dobit pravnih lica. U navedečim članovima zakona navedene su metode za transferne cene koje su dozvoljene u Srbiji i to su: - Metoda uporedive cene na tržištu - Metoda cene koštanja uvećana za uobičajenu zaradu - Metoda preprodajne cene - Metoda transakcione neto marže - Metoda podele dobiti - Bilo koja druga metoda kojom je moguće utvrditi cenu transakcije po principu van dohvata ruke Smernicama OECD metode za proveru transfernih cena na kojima se zasniva studija o transfernim cenama, dele se na standardne transakcione metode i metode zasnoovane na dobitku.