Ovaj rad razmatra oblast poreskog tretmana transakcija između povezanih lica, odnosno pitanje transfernih cena u srpskom poreskom zakonodavstvu, pri čemu se teži određivanju suštine načela na kojima je ona zasnovana, kao i njenog značaja za privredni život. Pored navedenog, autori ukazuju na najznačajnije probleme koji proističu iz postojećih zakonskih i podzakonskih normi i predlažu neke od izmena kojima bi se srpski poreski propisi prilagodili najboljim rešenjima iz uporednog prava.
This article analyses the tax treatment of related party transactions, i.e. the issue of transfer pricing in Serbian tax legislation, while attempting to determine the essence of the principles on which this area of law is based on, as well as its relevance for the economy. In addition, the authors point out the most evident problems which emanate from the existing laws and bylaws and propose a number of solutions which would adjust the Serbian legal norms to best comparative practices.
Keywords:
transferne cene / princip van dohvata ruke / povezana lica / metode za određivanje cene van dohvata ruke / efekat transfernih cena / transfer pricing methods / transfer pricing effect / transfer prices / related parties / at arm's length principle
TY - JOUR
AU - Ilić-Popov, Gordana
AU - Kostić, Svetislav
PY - 2011
UR - https://ralf.ius.bg.ac.rs/handle/123456789/579
AB - Ovaj rad razmatra oblast poreskog tretmana transakcija između povezanih lica, odnosno pitanje transfernih cena u srpskom poreskom zakonodavstvu, pri čemu se teži određivanju suštine načela na kojima je ona zasnovana, kao i njenog značaja za privredni život. Pored navedenog, autori ukazuju na najznačajnije probleme koji proističu iz postojećih zakonskih i podzakonskih normi i predlažu neke od izmena kojima bi se srpski poreski propisi prilagodili najboljim rešenjima iz uporednog prava.
AB - This article analyses the tax treatment of related party transactions, i.e. the issue of transfer pricing in Serbian tax legislation, while attempting to determine the essence of the principles on which this area of law is based on, as well as its relevance for the economy. In addition, the authors point out the most evident problems which emanate from the existing laws and bylaws and propose a number of solutions which would adjust the Serbian legal norms to best comparative practices.
PB - Ekonomski institut, Beograd
T2 - Industrija
T1 - Transferne cene u Srbiji
T1 - Transfer pricing in Serbia
EP - 179
IS - 4
SP - 151
VL - 39
UR - conv_1274
ER -
@article{
author = "Ilić-Popov, Gordana and Kostić, Svetislav",
year = "2011",
abstract = "Ovaj rad razmatra oblast poreskog tretmana transakcija između povezanih lica, odnosno pitanje transfernih cena u srpskom poreskom zakonodavstvu, pri čemu se teži određivanju suštine načela na kojima je ona zasnovana, kao i njenog značaja za privredni život. Pored navedenog, autori ukazuju na najznačajnije probleme koji proističu iz postojećih zakonskih i podzakonskih normi i predlažu neke od izmena kojima bi se srpski poreski propisi prilagodili najboljim rešenjima iz uporednog prava., This article analyses the tax treatment of related party transactions, i.e. the issue of transfer pricing in Serbian tax legislation, while attempting to determine the essence of the principles on which this area of law is based on, as well as its relevance for the economy. In addition, the authors point out the most evident problems which emanate from the existing laws and bylaws and propose a number of solutions which would adjust the Serbian legal norms to best comparative practices.",
publisher = "Ekonomski institut, Beograd",
journal = "Industrija",
title = "Transferne cene u Srbiji, Transfer pricing in Serbia",
pages = "179-151",
number = "4",
volume = "39",
url = "conv_1274"
}
Ilić-Popov, G.,& Kostić, S.. (2011). Transferne cene u Srbiji. in Industrija
Ekonomski institut, Beograd., 39(4), 151-179.
conv_1274
Ilić-Popov G, Kostić S. Transferne cene u Srbiji. in Industrija. 2011;39(4):151-179.
conv_1274 .
Ilić-Popov, Gordana, Kostić, Svetislav, "Transferne cene u Srbiji" in Industrija, 39, no. 4 (2011):151-179,
conv_1274 .
