20.500.12556/DKUM-9667 VNAPREJ SKLENJENI SPORAZUM O CENAH V ZDRUŽENIH DRŽAVAH AMERIKE, NA NIZOZEMSKEM IN V SLOVENIJI MED DAVČNIMI ZAVEZANCI IN DAVČNO UPRAVO ADVANCE PRICING AGREEMENTS IN UNITED STATES OF AMERICA, IN NETHERLANDS AND IN SLOVENIA BETWEEN TAXPAYERS AND TAX AUTHORITIES Eden največjih problemov današnjega časa so, za davkoplačevalce in davčne uprave, transferne cene. Velik obseg in nejasnost pravil na področju transfernih cen predstavlja za davčne zavezance velika tveganja. Z APA sporazumi lahko ta tveganja obvladujemo. APA sporazum je sporazum med davčnim zavezancem in davčno upravo, ki podrobno določa kriterije za določanje transfernih cen in uporabo neodvisnega tržnega načela v prihodnjih transakcijah s povezanimi osebami. Postopek sklenitve APA spo Transfer prices are one of the biggest problems for taxpayers and tax authorities nowadays. There are a lot of rules about transfer pricing and they are sometimes not precise enough, which leads to great risks for taxpayers. With APA this risks can be managed. APA is an agreement between a taxpayer and a taxing authority on an appropriate transfer pricing methodology for future transactions, which must be in accordance with arm’s length principle. Procedure for concluding an APA is basically the s transferne cene mednarodna podjetja povezane transakcije povezana podjetja davčni zavezanec davčna uprava vnaprej sklenjeni sporazum o cenah neodvisno tržno načelo OECD Združene države Amerike Nizozemska Slovenija metode oblikovanja transfernih cen dvojno obdavčevanje davčna revizija dokumentacija o transfernih cenah. transfer prices multinational enterprises controlled transaction related enterprises taxpayer tax authority advance pricing agreement arm's length principle OECD United States of America Netherlands Slovenia transfer pricing methodology double taxation tax audit transfer pricing documentation. true true false Slovenski jezik Angleški jezik Diplomsko delo 2009-01-28 21:35:16 2009-02-16 12:56:44 2022-04-11 08:14:05 2022-04-15 03:15:06 2009 0 Šentjanž 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 9753116 URN:SI:UM:DK:1QZDPQQT UNI_Mlinar_Klementina_2009.pdf UNI_Mlinar_Klementina_2009.pdf 1 7C4DD2A1CFB0BF13D784C72767913888 5d25702d49bd8b2cfab2af59bddac63ec58d60a216f5f95b24ce5dbe791f241e 9503cfc6-7c02-11eb-bb7a-00155d0001ca 20.500.12556/dkum/e848f134-52ec-4366-af61-d13aa8dc6118 https://dk.um.si/Dokument.php?lang=slv&id=7158 Ekonomsko-poslovna fakulteta 0 0 0