20.500.12556/DKUM-57968 OBLIKOVANJE TRANSFERNIH CEN V MEDNARODNI KORPORACIJI (NA PRIMERU IZBRANEGA PODJETJA) SETTING TRANSFER PRICES IN CORPORATE COMPANY (SELECTED COMPANY CASE STUDY) Problematika politike transfernih cen v mednarodnih korporacijah postaja v sodobnem poslovanju strateškega pomena. Uspešnost poslovanja in usklajenost ciljev delovanja odvisnih družb ter mednarodne korporacije kot celote določajo uporabljene metode za izračunavanje transfernih cen in njihova pravilna uporaba. Določanje transfernih cen v mednarodnih podjetjih je z raznolikostjo davčnih sistemov držav, v katerih delujejo odvisne družbe, postalo bolj kompleksno. Zaradi različnih stopenj davka od dobička podjetja prenašajo dobičke iz držav z visokimi davčnimi stopnjami v države z nižjimi davčnimi stopnjami. V pomoč pri določanju transfernih cen mednarodnim podjetjem je organizacija OECD sprejela Smernice za določanje transfernih cen in metodologije izračunavanja in primerjalnih analiz. Smernice so vodilo tudi davčnim organom držav članic, ko presojajo ustreznost ugotovljenih davčnih obveznosti posameznih davčnih zavezancev. Primerno oblikovane transferne cene v mednarodnih korporacijah služijo tudi za ocenjevanje uspešnosti delovanja posameznih odvisnih družb. Prav tako pa jih korporacije uporabljajo pri odločanju o nadaljnjem razvoju, opustitvi določenih proizvodnih programov, prestrukturiranju organizacije in podobno. The issue of transfer pricing in multinational corporations assumes strategic importance in modern business conditions. Successful operation of goals of all subsidiaries and multinational corporations as a whole are determined by the applied methods of transfer pricing calculation and their correct use. Determination of transfer pricing in multinational companies has become more complicated with differentiation of the tax system in the countries in which subsidiaries are located. Due to different tax rates on income, companies transfer their profit from countries wiht high tax rates to countries to low tax rates. With the intention to help multinational companies on the transfer pricing, OECD issued guidelines for determination of transfer pricing, calculation methodologies and comparative analyses. Guidelines are being used as a reference to tax authorities in member countries when examining the adequacy of the tax liabilities for individual tax payers. Appropriately formatted transfer pricing in international corporations is also used as a tool to evaluate successfulness of operation of subsidiaries. It is also used in decision-making process taking when corporations decide on further development, elimination of certain production programs, organization's restructuring, etc. mednarodno podjetje transferne cene metode oblikovanja transfernih cen poslovni cilj multinational company transfer price transfer pricing formation methods business goal true true false [P. Hribar] Slovenski jezik Angleški jezik Diplomsko delo 2016-03-31 12:33:23 2016-07-26 11:48:35 2022-06-15 03:09:54 2019-07-11 10:24:09 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 338.5 12411676 URN:SI:UM:DK:XWTA3EP6 VS_Hribar_Polona_2016.pdf VS_Hribar_Polona_2016.pdf 1 9BB16AC7CD435032DC77E731AD218193 9f6877338032921b14e17d5fa33b4037c58453e6ce05f0f08f9f9af66cd5f39d 8c6c8e49-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=92643 Ekonomsko-poslovna fakulteta 0 0 0