POREZ NA DOBIT – TRANSFERNE CIJENE

Pobliži opis uloge transfernih cijena u poreznom sustavu Republike Hrvatske kao i važnost imanja potrebne dokumentacije o transfernim cijenama naglašeni su u ovom radu. Opisivanjem transfernih cijena kroz sastavljanje funkcionalne i ekonomske analize za transakcije između povezanih društva dan je skraćeni pregled postupka izrade studije o transfernim cijenama. Postupak izrade studije o transfernim cijenama temelji se na članku 13. Zakona o porezu na dobit i članku 40. Pravilnika o porezu na dobit. Uz to se u radu opisuje svrha, namjera i problematika transfernih cijena. Osim toga, daje se detaljniji uvid u postupak sklapanja transfernih cijena, ali se ističe i druga važna dokumentacija koja se priprema u svrhu opravdavanja transfernih cijena između povezanih društava.A more detailed description of the role of transfer pricing in the tax system of the Republic of Croatia, as well as the importance of having all the necessary documentation for transfer pricing purposes, are emphasized in this thesis. By describing transfer pricing through the compilation of a functional and economic analysis for transactions between affiliated companies, an abbreviated overview of the process of making a study on transfer prices was given. The procedure of making a transfer pricing study is based on transfer pricing provision included in the article 13 of the Corporate Profit Tax Law and article 40 of the Corporate Profit Tax Regulations. In addition, this thesis describes the purpose, intention and problems of transfer prices. Furthermore, a more detailed insight into the transfer pricing procedure is given, but other important documentation is also highlighted, which is prepared for the purpose of justifying transfer prices between affiliated companies