20.500.12556/DKUM-77654 Davčna problematika transfernih cen diplomsko delo Problematic tax law area of transfer pricing Področje transfernih cen je že dlje časa predmet mnogih vprašanj. Gre za davčnopravno področje, ki je kljub (ali ravno zaradi) kompleksnosti nedoločeno. Ker so transferne cene občutljiva tema za mnoge davčne zavezance, bi morala biti tudi tozadevna področna zakonodaja jasna in razumljiva, vendar ni. Osnovno vprašanje predstavlja varnost davčnih zavezancev, ki želijo zagotovilo, da so zadostno dokazali spoštovanje tržnega principa. Navedene so tudi značilnosti obdavčitve nadzorovane tuje družbe, ki je novost v slovenski davčni zakonodaji. The field of transfer pricing has been raising many questions for a long time. It is a tax law area that is insufficiently regulated despite (or just due to) its complexity. Since transfer pricing is a sensitive topic for all taxpayers, the respective sectoral legislation should be clear and understandable. But this is not the case. The basic issue is the safety of taxpayers, who want to ensure that they have proven the arm’s length principle sufficiently. We also touch upon the taxation of controlled foreign companies, which is a novelty in the Slovenian tax legislation. transferne cene neodvisno tržno načelo davčni obračun davki obdavčitev nadzorovana tuja družba davčno izogibanje transfer pricing arm’s length principle tax balance tax taxation controlled foreign company tax avoidance true true false [A. Planinšec] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2020-09-08 17:41:28 2020-09-16 11:59:34 2022-08-09 15:51:14 2020-09-17 03:16:45 2020 0 Maribor 0 Maribor 54 f. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.3) 28544515 URN:SI:UM:DK:AENELBGR UN_Planinsec_Alen_2020.pdf UN_Planinsec_Alen_2020.pdf 1 944A793BD410B00D1DFA6F396DE4DFE3 9be8273ba4ef9ec00f750c299e5927e9a1f7008be1bdc07485d35b2a3d55ae2e d0f16f1e-7c11-11eb-bb7a-00155d0001ca 20.500.12556/dkum/de0107c4-4326-4a2e-bc7d-97258b64c76e https://dk.um.si/Dokument.php?lang=slv&id=145661 Pravna fakulteta 0 0 0