| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document

Title:VNAPREJ SKLENJENI SPORAZUM O CENAH V ZDRUŽENIH DRŽAVAH AMERIKE, NA NIZOZEMSKEM IN V SLOVENIJI MED DAVČNIMI ZAVEZANCI IN DAVČNO UPRAVO
Authors:Mlinar, Klementina (Author)
Kokotec Novak, Majda (Mentor) More about this mentor... New window
Files:.pdf UNI_Mlinar_Klementina_2009.pdf (530,86 KB)
MD5: 7C4DD2A1CFB0BF13D784C72767913888
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract: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
Keywords: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.
Year of publishing:2009
Source:Šentjanž
COBISS_ID:9753116 New window
NUK URN:URN:SI:UM:DK:1QZDPQQT
Views:3459
Downloads:366
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
:
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:AddThis
AddThis uses cookies that require your consent. Edit consent...

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:ADVANCE PRICING AGREEMENTS IN UNITED STATES OF AMERICA, IN NETHERLANDS AND IN SLOVENIA BETWEEN TAXPAYERS AND TAX AUTHORITIES
Abstract: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
Keywords: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.


Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica