20.500.12556/DKUM-60852 Vpliv zaračunavanja storitev v multinacionalnih povezanih podjetjih na izkazano davčno osnovo vključenih subjektov Intra Group Low Value Added Services and their Influence On Tax Base Of Involved Parties Zaradi velike prepletenosti in soodvisnosti posameznih članov mednarodne skupine podjetij je pomembnost obstoja transakcij med povezanimi osebami velika. Posamezni člani skupine morajo med seboj opravljati transakcije, če naj skupina uspešno deluje na trgu. Posebna vrsta transakcij so storitve z nizko dodano vrednostjo. Te storitve en član skupine opravlja za druge člane, pri tem pa jih ne opravlja za interesente na trgu. Gre za podporne poslovne funkcije, brez katerih posamezni subjekt ne more delovati. Cene za opravljeno se imenujejo transferne cene. Določene morajo biti tržno primerljivo, kar se doseže z uporabo predpisanih metod za določanje transfernih cen. Ena od njih je metoda dodatka na stroške. V okviru te metode se določi stroškovna osnova, nanjo pa se doda ustrezen pribitek. Magistrsko delo analizira dva možna pristopa k določanju stroškovne osnove in proučuje njune prednosti in slabosti. Prvi možni pristop določanja stroškovne osnove je z uporabo podatkov o dejanskih stroških izvajalca, drugi pa z uporabo standardnih stroškov izvajalca. Model dejanskih stroškov je v praksi najbolj pogost, a vsebuje pomembno slabost, ki lahko vodi v neustrezen ekonomski položaj, posledično pa tudi v davčno neustrezno transferno ceno. Na drugi strani pristop določanja transferne cene preko standardnih stroškov sicer odpravlja slabost alternativne izbire, a istočasno predstavlja odklon od dejanskega stanja, kar ni skladno s temeljnimi načeli obdavčitve. Raziskovalno delo je pripeljalo do zaključka, da je kombinacija obeh pristopov v pravilnem vrstnem redu tisto, kar daje najboljše rezultate - davčno ustrezno transferno ceno. Multinational enterprises represent vast majority of global economy. Its operations are complex and a lot of activities are being executed within the group. Pricing, used for the supply of goods and services within the group are called transfer prices. They have a direct impact on creation of a tax base for each involved party. That is also the reason transfer pricing do represent a significant tax challenge. Since tax regulation on income is diversified with various tax rates being applied across the states, multinational enterprises see that as an opportunity to optimize their taxes and gain extra tax benefits. However, not every single intra group transaction aims for that. Common in day to day practice is execution of low value added services by one group member to several other group members. These are services without any major value being added however crucial for existence of each group member and for a group as such. This work is dealing with low value added services. I have analyzed reasons and needs for these type of services, aim of its execution and terms of execution. In relation to most suitable method used to set transfer pricing, I have closely analyzed cost plus method by testing the hypothesis claiming that best approach in setting out the cost base is the one including actual costs of execution. Analysis showed that using actual cost approach might not necessarily lead to optimal in risk free transfer pricing since this technique allows service provider to neglect its production costs and efficiency. All that is not optimal; neither from economical, neither tax perspective. As an alternative to actual cost approach there seems to be an approach using standardized costs instead. However, since standard costs are actual deviation from the actual, this might also be an issue tax wise. All stated has lead me to a conclusion that an approach using both listed combined might be the best possible one. If related parties agree on a pricing arising from standard costs at start by allowing them to change once actual costs are available or more reasonable, this might be the best possible approach allowing prices to be set at an optimal level, leading both parties in a proper, risk free tax position also. transfer cene storitve dodana vrednost stroški osnova dejanski standardni dodatek smernice transfer prices multinational tax base low value added cost plus method standard actual true true false [M. Černe] Slovenski jezik Angleški jezik Magistrsko delo 2016-07-06 15:53:18 2016-09-15 15:16:05 2022-06-25 03:06:20 2019-07-11 12:00:10 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.3) 5173035 URN:SI:UM:DK:OIHNRF9D MAG_Cerne_Mitja_2016.pdf MAG_Cerne_Mitja_2016.pdf 1 E93E3CDC2043244C6E278EE844E38D87 a9c4e75932428e900180ca8472e5b230de927d68f5aa50a11dcdf1229942051e 23c08cbe-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=100250 Pravna fakulteta 0 0 0