20.500.12556/DKUM-14615 Pomen transfernih cen Importance of transfer pricing Družbe uporabljajo transferne cene za namene davčne optimizacije in doseganje poslovnih ciljev. Namen dokazovanja transfernih cen pri poslovanju s povezanimi osebami za potrebe davčne uprave je dokazati, da ustvarjeni prihodki dejansko ustrezajo odhodkom, tako da se lahko učinek meri na vsakem koraku procesa. Oblikovanje ustrezne politike transfernih cen je pomembno tudi zato, ker so od nje odvisni prihranki in dobički. Transferne cene tako vplivajo na celotno verigo poslovanja: od raziskav in razvoja, proizvodnje, marketinga, do distribucije ter prodajnih in poprodajnih aktivnosti. Metoda primerljivih prostih cen je ena izmed osnovnih in najpogosteje uporabljenih metod za določanje transfernih cen. Vendar pa izgublja na pomenu, saj se vedno pogosteje pojavljajo primeri, kjer primerljive transakcije na trgu ni. Tako moramo uporabiti katero izmed novejših profitnih metod, katerih značilnost je, da cene ne določajo le na podlagi primerjave. Prikazal sem razliko pri določanju transferne cene glede na uporabljeno metodo. Prav tako sem prikazal razliko v dobičku namišljenega povezanega podjetja, do katere prihaja, če spreminjamo višino transferne cene. Prikazano je, kako ugotovimo katera transferna cena je optimalna ter kaj se zgodi, če je transferna cena postavljeno previsoko. Da je področje transfernih cen res eno izmed najbolj problematičnih davčnih področij, je dokazala prva sodba Sodišča ES, ki ima velik vpliv na ureditev nacionalne zakonodaje vseh držav članic Evropske Unije. Companies use transfer prices for the purpose of tax optimization and to achieve business objectives. The purpose of proving transfer prices at business operation with connected persons for the needs of the Tax Administration has proved that the created incomes actually correspond to the expenditures and that the effect can be measured at every stage of the process. The formation of a corresponding policy of transfer prices is also important because the savings and profits depend upon it. In this way the transfer prices have influence on the complete chain of business operations: from the researches and development, production, marketing to the distribution, selling and post-selling activities. The method of comparable free market prices is one of the basic and the most frequently used methods for determination of transfer prices. Nevertheless, it is losing its importance, because more and more frequently cases appear where there is not a comparable transaction in the market. So we have to use one of the newer profitable methods, typical for them is the fact that the prices are not determined only on the basis of comparison. I showed the difference at the determination of a transfer price according to the method being used. I also showed the difference in the profit of a fictive connected firm which appears, if the transfer price level has been changed. It is shown how to find out which transfer price is optimal and what happens if the transfer price is set too high. The fact that the field of transfer pricing is one of the most problematic field of taxes was proved by the first sentence of the ES Court having a great influence on the regulation of the national legislature of all the Member States of the European Union. transferne cene povezane osebe metode načelo razdalje tržno načelo inšpiciranje OECD Sodišče ES APA. transfer prices connected persons method distance principle market principle inspection ES Court APA. true true false [M. Kocbek] Slovenski jezik Angleški jezik Diplomsko delo 2010-06-22 23:00:45 2010-06-24 12:11:44 2022-04-12 22:10:32 2023-12-18 03:11:35 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34(043.2) 4105771 URN:SI:UM:DK:NRP8MPMW UNI_Kocbek_Mihael_2010.pdf UNI_Kocbek_Mihael_2010.pdf 1 5DC365339CC9E59BC178946FC3DB7DA7 c653e46f1f628e101e2cc04ee3892a62709b8712ef85b9f07cd927e65c4368e8 300819d4-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/a63eeeb5-67e7-49ba-8880-c231a67648c0 https://dk.um.si/Dokument.php?lang=slv&id=15641 Pravna fakulteta 0 0 0