Transferne cene - opšte smernice i metode

Abstract

The need for comprehension of transfer pricing rules and regulations comes from complexity of process, increasing risks and number of parties involved in prosess. For the purpose of better understanding of this matter, it is crucial to consider related parties, the importance of transfer pricing, types of transfer pricing reports. One of the key steps for determining the value of transaction according to arm's-length principle is to choose best transfer pricing method. Since domestic regulations follows the OECD pricing guidelines, it's important to review guideline changes from 2017. The objective of this paper is to indicate the general transfer pricing rules that should be applied.