Optimization of Transfer Pricing in a Recession with Reflection on Croatian Situation
Countries in recession, among them Croatia, have
lower tax revenues as a result of unfavorable economic situation,
which is decrease of the economic activities and unemployment. The
global tax base has decreased. In order to create larger state revenues,
states use the institute of tax authorities. By controlling transfer
pricing in the international companies and using certain techniques,
tax authorities can create greater tax obligations for the companies in
a short period of time.
[1] PricewaterhouseCoopers, "Transfer Pricing in a Recession; What
companies should consider," Tax Services Transfer Pricing,
PricewaterhouseCoopers LLP, 2009, pp. 2.
[2] Zgombic & Partners, ÔÇ×Transfer Pricing Guidelines for Multinational
Enterprises and Tax Administrations - OECD", Zagreb, July 2005.
[3] OECD: http://www.oecd.org/dataoecd/52/34/1914467.pdf: Articles of
the Model Convention with Respect to Taxes on Income and on Capital,
(as they read on 28 January 2003), Article 9, item 1.
[4] H. Per─ìević, "Transfer Price Policy", Presentation, 2009.
[5] Croatian Income Tax Law, NN 57, 24.05.2006., Art.13, Item 4.
[6] Deloitte, "Transfer Prices - practical Application", Presentation,
Zagreb, 16.10.2009.
[7] http://www.gsb.stanford.edu/jacksonlibrary/articles/databases/dbguides/
amadeus.pdf
[8] C.M. Scholz, "Recession Transfer Pricing Returns", Ernst & Young
MG, M├╝nich, Tax planning International Transfer Pricing 02-09, Bureau
of National Affairs, Inc., February, 2009., pp.1-5.
[1] PricewaterhouseCoopers, "Transfer Pricing in a Recession; What
companies should consider," Tax Services Transfer Pricing,
PricewaterhouseCoopers LLP, 2009, pp. 2.
[2] Zgombic & Partners, ÔÇ×Transfer Pricing Guidelines for Multinational
Enterprises and Tax Administrations - OECD", Zagreb, July 2005.
[3] OECD: http://www.oecd.org/dataoecd/52/34/1914467.pdf: Articles of
the Model Convention with Respect to Taxes on Income and on Capital,
(as they read on 28 January 2003), Article 9, item 1.
[4] H. Per─ìević, "Transfer Price Policy", Presentation, 2009.
[5] Croatian Income Tax Law, NN 57, 24.05.2006., Art.13, Item 4.
[6] Deloitte, "Transfer Prices - practical Application", Presentation,
Zagreb, 16.10.2009.
[7] http://www.gsb.stanford.edu/jacksonlibrary/articles/databases/dbguides/
amadeus.pdf
[8] C.M. Scholz, "Recession Transfer Pricing Returns", Ernst & Young
MG, M├╝nich, Tax planning International Transfer Pricing 02-09, Bureau
of National Affairs, Inc., February, 2009., pp.1-5.
@article{"International Journal of Business, Human and Social Sciences:63421", author = "Jasminka Radolović", title = "Optimization of Transfer Pricing in a Recession with Reflection on Croatian Situation", abstract = "Countries in recession, among them Croatia, have
lower tax revenues as a result of unfavorable economic situation,
which is decrease of the economic activities and unemployment. The
global tax base has decreased. In order to create larger state revenues,
states use the institute of tax authorities. By controlling transfer
pricing in the international companies and using certain techniques,
tax authorities can create greater tax obligations for the companies in
a short period of time.", keywords = "Documentation, Methods, Tax Optimization,Transfer Pricing", volume = "4", number = "6", pages = "1444-6", }