20.500.12556/DKUM-84358 Dejavniki oblikovanja in izbire metode transfernih cen Factors influencing the design and selection of the transfer pricing method Čezmejne transakcije znotraj podjetja med povezanimi strankami se imenujejo transferne cene. Transferne cene so praksa določanja cene, po kateri bi moral biti prenos blaga ali storitev med povezanimi gospodarskimi subjekti v različnih državah. Transferne cene vplivajo na davke, izplačane plače, carine, tarife, prometne davke, davke na dodano vrednost, okoljske davke in druge državne pristojbine. Zmanjšanje davkov na dobiček podjetja je lahko občasno v nasprotju z drugimi cilji, ki jih najvišje vodstvo podjetja želi doseči s transfernimi cenami. Podjetja pogosto izkoriščajo mehanizem transfernih cen, da bi se izognila previsokim plačilom davkov v nekaterih državah. Za zmanjšanje svojih davčnih računov lahko podjetje uporabi transferne cene tako, da prijavi več dohodka v državah z nizkimi davki in manj dohodka v državah z visokimi davki. Pri tem je potrebno dobro preučiti davčno zakonodajo držav, saj davčni zakoni različnih držav omejujejo transferne cene, ki podjetja lahko uporabijo. Na splošno se uporabljajo številni pristopi transfernih cen. Pristop, ki ga podjetja uporabijo je določen z njihovimi politikami ali cilji, ki jih želijo doseči. Smernice OECD delijo metode oblikovanja transfernih cen v dve skupini in sicer v tradicionalne transakcijske metode in metode transakcijskega dobička. V zadnjih letih so postale transferne cene predmet zanimanja številnih teoretikov in regulatornih organov, tako zaradi ugotavljanja njihovih učinkov na poslovanje, kot tudi zaradi možnosti izkoriščanja davčnih utaj. Osnove za delovanje transfernih cen podajajo smernice OECD, ki jih podrobneje razčlenjujejo nacionalni davčni zakoni in predpisi za njihovo uporabo. Smernice OECD obravnavajo vse relevantne subjekte, okoliščine in pogoje za oblikovanje transfernih cen, identifikacijo in razlago metodologije za oblikovanje transfernih cen ter zagotavljanje objektivnih dokazov o uporabi načela neodvisnosti. Vse to smernice proučujejo z namenom uporabe zakonskih predpisov na področju določanja transfernih cen in preprečevanja davčnega izogibanja. Namen tega prispevka je preučiti dejavnike, ki vplivajo na oblikovanje in izbiro metod transfernih cen. Matične ali hčerinske družbe morajo pri določanju transfernih cen upoštevati dejavnike, ki so si med seboj različni in pomembno vplivajo na odločitev podjetja glede poslovanja v določeni državi ter na politiko podjetja pri določanju transfernih cen. Dejavnike, ki vplivajo na oblikovanje transfernih cen lahko razvrstimo v štiri skupine in sicer: pravni dejavniki, politični in socialni dejavniki, zunanji dejavniki in notranji dejavniki. Omenjeni dejavniki pomembno vplivajo na to katero izmed petih znanih metod bo organizacija uporabila za oblikovanje transfernih cen pri svojem poslovanju. Da bi dosegli zastavljene cilje smo v raziskovalnem delu naloge izvedli kratek vprašalnik z organizacijami, ki uporabljajo transferne cene. Pridobljeni podatki s pomočjo vprašalnika nam dajejo vpogled v uporabo transfernih cen v organizacijah. S pomočjo pridobljenih podatkov smo v raziskovalnem delu preverili zastavljene hipoteze, ter primerjali z raziskavo pridobljene podatke s podatki že izvedenih raziskav na tem področju. Cross-border inside company transactions between related parties are called transfer pricing. Transfer pricing is the practice of determining the price at which goods or services should be transferred between related economic entities in different countries. Transfer prices are affected by taxes, wages paid, customs duties, tariffs, sales taxes, value added taxes, environmental taxes and other government fees. Minimizing corporate income taxes may occasionally conflict with other objectives that top management seeks to achieve through transfer pricing. Companies often take advantage of the transfer pricing mechanism to avoid paying excessive taxes in some countries. A company can use transfer pricing to reduce its tax bill by reporting more income in low-tax countries and less income in high-tax countries. A company can use transfer pricing to reduce its tax bill by reporting more income in low-tax countries and less income in high-tax countries. In doing so, it is necessary to carefully study the tax legislation of the countries, as the tax laws of different countries limit the transfer prices that companies can use. A number of transfer pricing approaches are generally used. The approach that companies use is determined by their policies or the goals they want to achieve. The OECD guidelines divide transfer pricing methods into two groups: traditional transaction methods and transaction profit methods. In recent years, transfer pricing has become the subject of interest of many theorists and regulatory authorities, both due to the determination of their effects on business, as well as the possibility of exploiting tax evasion. The basis for the operation of transfer pricing is given by the OECD guidelines, which are broken down in more detail by national tax laws and regulations for their application. The OECD guidelines address all relevant entities, circumstances and conditions for transfer pricing, identification and explanation of transfer pricing methodology, and providing objective evidence of the application of the principle of independence. All these guidelines are studied with the aim of applying legal regulations in the field of transfer pricing and prevention of tax evasion. The purpose of this paper is to examine the factors influencing the design and selection of transfer pricing methods. When determining transfer prices, parent or subsidiary companies must take into account factors that are different from each other and have a significant impact on the company's decision regarding operations in a certain country and on the company's policy in determining transfer prices. The factors influencing the formation of transfer prices can be classified into four groups: legal factors, political and social factors, external factors and internal factors. The mentioned factors have a significant influence on which of the five known methods the organization will use to create transfer prices in its operations. In order to achieve the set goals, in the research part of the assignment, we conducted a short questionnaire with organizations that use transfer pricing. The data obtained with the help of the questionnaire give us an insight into the use of transfer prices in organizations. With the help of the obtained data, in the research part we checked the set hypotheses, and compared the data obtained through the research with the data of already conducted research in this field. Transferne cene metode transfernih cen dejavniki transfernih cen čezmejne transakcije povezane osebe. Transfer pricing transfer pricing methods transfer pricing factors cross-border transactions related parties. true true false A. Štern Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-05-28 10:57:44 2023-11-15 09:26:33 2023-11-16 03:06:57 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 338.5:339 172200963 MAG_Stern_Ana_2023.pdf MAG_Stern_Ana_2023.pdf 1 6047CCEFB3D1171E609CE021FF3E948E fffd69d6403018fd6e08c7f6dcdb3f09cc818c00533ec46d5c3052dbbc52cdc3 bc0e3bef-1f64-11ee-b08f-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=168676 Ekonomsko-poslovna fakulteta 0 0 0