prikaz prve stranice dokumenta PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ
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master's thesis
PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ
2023. urn:nbn:hr:118:864559
Jardas, Lorena
University of Rijeka
FACULTY OF LAW
Chair of Financial Law

Cite this document

Jardas, L. (2023). PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:864559

Jardas, Lorena. "PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ." Master's thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:864559

Jardas, Lorena. "PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ." Master's thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:864559

Jardas, L. (2023). 'PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 09 May 2024, https://urn.nsk.hr/urn:nbn:hr:118:864559

Jardas L. PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2023 [cited 2024 May 09] Available at: https://urn.nsk.hr/urn:nbn:hr:118:864559

L. Jardas, "PRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:118:864559

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Metadata
TitlePRAVNI OKVIR TRANSFERNIH CIJENA I PRAKSA U REPUBLICI HRVATSKOJ
Title (english)LEGAL FRAMEWORK OF TRANSFER PRICING AND PRACTICE IN CROATIA
AuthorLorena Jardas
MentorNataša Žunić Kovačević (mentor)
Committee memberLoris Belanić (predsjednik povjerenstva)
Committee memberNataša Žunić Kovačević (član povjerenstva)
Committee memberVanja Smokvina (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Rijeka
Defense date and country2023-07-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Ovaj rad pruža pregled informacija vezanih uz primjenu transfernih cijena u Republici Hrvatskoj, kako teorijski tako i praktično. Kroz rad daje se pregled definicija transfernih cijena i povezanih osoba, kao i relevantni zakonodavni okvir kojim su iste uređene, daje se razrada metoda i potreban sadržaj dokumentacije koji su dodatno razrađeni i kroz praktičan primjer. Definirano je načelo nepristrane transakcije te je opisana njegova primjena. Dan je kratak osvrt na baze podataka koje su nužne za analizu usporednih podataka pri utvrđivanju tržišta. Zaključno je dan osvrt na prethodne sporazume o transfernim cijenama, njihovu ulogu i svrhu, utjecaj pandemije COVID-19 na iste te kritika na ono što je njima ostalo nedorečeno u praksi.
Abstract (english)
This paper provides an overview of information related to the application of transfer pricing in the Republic of Croatia, both theoretically and practically. The paper provides an overview of the definitions of transfer pricing and related persons, mostly group of companies as well as the relevant legislative framework by which they are regulated, the elaboration of methods and the necessary content of documentation, which are further elaborated through a practical example. The principle of impartial transaction is defined, and its application is described. A brief overview of the databases that are necessary for the analysis of comparative data when determining the market is given. In conclusion, a review of previous transfer pricing agreements, their role and purpose, the impact of the COVID-19 pandemic on them, and a critique of what was left undefined in practice.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:864559
Study programmeTitle: Specialist Graduate Professional Study Programme in Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica javne uprave (stručni/a specijalist/ specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-07-19 08:39:54