Related party transactions are an important moment in the business of legal entities, especially in multinational groups. These transactions are increasingly becoming the subject of attention of the Tax Administration, so adequate pricing at which they are performed is crucial to minimize business risks within the Group.
The taxpayer is obliged to show transactions with related parties separately in his tax balance. It provides more detailed information on these transactions to the tax administration through transfer pricing reports. The goal is to determine the price of transactions between related parties.
The most important step is to choose a method for checking the compliance of transfer prices with prices determined on the principle of “out of reach”. The method chosen must be appropriate to the circumstances in which the transaction took place. A taxpayer who has transactions with related parties is obliged to have documentation on TP at the time of submitting his tax application due to the expression of effects in the tax balance.
TP study itself does not need to be submitted separately to the Tax Office, except in the case of receipt of a request by the Tax Office and then the deadline for submitting documentation is 45 days from the date of receipt of the request.
In Unija we provide services of preparation of TP documentation for all region at one place, that leads us to the unique approach, best practice and lower prices if we prepare Master file and local files for several countries in region. We use the same data, so in case of international TP audit all related parties will be covered in the same manner.
Next to the preparation of TP documentation, we create TP policies for you and TP consulting services, in case you would like to check during the business year are you on the right path when it comes to the transactions with related parties.
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Transakcije između povezanih lica predstavljaju bitan momenat u poslovanju pravnih lica, a posebno u multinacionalnim Grupama. Pomenute transakcije sve više postaju predmet pažnje Poreske uprave, stoga je adekvatno određivanje cijena pod kojima se one obavljaju ključno za minimiziranje rizika poslovanja u okviru Grupe.
Poreski obveznik je dužan da transakcije sa povezanim licima posebno prikaže u svom poreskom bilansu. Detaljnije informacije o ovim transakcijama obezbjeđuje poreskoj upravi putem izvještaja o transfernim cijenama. Cilj je utvrđivanje cijene transakcija među povezanim licima.
Najvažniji korak je izbor metode za provjeru usklađenosti transfernih cijena sa cijenama utvrđenim po principu “van dohvata ruke”. Izabrana metoda mora da odgovara okolnostima pod kojima su pojedine transakcije izvršene. Porezni obveznik koji ima transakcije sa povezanim licima dužan je u trenutku podnošenja svoje porezne prijave imati dokumentaciju o transfernim cijenama zbog iskazivanja efekata u poreznom bilansu.
Samu studiju o transfernim cijenama nije potrebno posebno podnositi u Porezni ured, osim u slučaju prijema zahtjeva od strane Poreznog ureda i tada je rok za podnošenje dokumentacije 45 dana od dana prijema zahtjeva.
U Uniji pružamo usluge izrade TP dokumentacije za sve regione na jednom mjestu, što nas dovodi do jedinstvenog pristupa, najbolje prakse i nižih cijena ukoliko pripremamo Master fajl i lokalne fajlove za više zemalja u regionu. Koristimo iste podatke, tako da će u slučaju međunarodne TP kontrole sve povezane strane biti testirane na isti način. Pored pripreme TP dokumentacije, vršimo i kreiranje TP politika i konsultantske usluge u vezi sa transfernim cijenama, prilagođenost politike transfernih cijena u skladu sa zakonskim okvirom.
