prikaz prve stranice dokumenta PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA
Access restricted to students and staff of home institution
graduate thesis
PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA
2024. urn:nbn:hr:198:801769
Gabrek, Margareta
University of Applied Sciences RRiF

Cite this document

Gabrek, M. (2024). PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA (Graduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:801769

Gabrek, Margareta. "PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA." Graduate thesis, University of Applied Sciences RRiF, 2024. https://urn.nsk.hr/urn:nbn:hr:198:801769

Gabrek, Margareta. "PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA." Graduate thesis, University of Applied Sciences RRiF, 2024. https://urn.nsk.hr/urn:nbn:hr:198:801769

Gabrek, M. (2024). 'PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA', Graduate thesis, University of Applied Sciences RRiF, accessed 15 February 2025, https://urn.nsk.hr/urn:nbn:hr:198:801769

Gabrek M. PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA [Graduate thesis]. Zagreb: University of Applied Sciences RRiF; 2024 [cited 2025 February 15] Available at: https://urn.nsk.hr/urn:nbn:hr:198:801769

M. Gabrek, "PROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA", Graduate thesis, University of Applied Sciences RRiF, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:198:801769

Please login to the repository to save this object to your list.
Metadata
TitlePROBLEM TRANSFERNIH CIJENA KOD MULTINACIONALNIH KORPORACIJA
Title (english)THE PROBLEM OF TRANSFER PRICING IN MULTINATIONAL CORPORATIONS
AuthorMargareta Gabrek
MentorDolores Pušar Banović (mentor)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2024-12-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovaj rad istražuje problematiku transfernih cijena unutar multinacionalnih korporacija (MNK) te način na koji se iste koriste za optimizaciju poreznih obveza. Transferne cijene odnose se na cijene po kojima se obavljaju transakcije između povezanih društava unutar jedne korporacije, što izravno utječe na raspodjelu prihoda i troškova te, posljedično, na porezne obveze. Rad se fokusira na nekoliko ključnih aspekata: definiranje transfernih cijena, metode manipulacije transfernim cijenama, učinkovitost aktualnog zakonodavnog okvira, te moguće strategije za smanjenje zloupotrebe različitih zakonodavnih okvira. Multinacionalne korporacije koriste složene financijske strukture kako bi premjestile dobit iz zemalja s visokim poreznim stopama u jurisdikcije s nižim porezima, koristeći strategije poput „Double Irish with a Dutch Sandwich“ i iskorištavanje povoljnih poreznih uvjeta u Luksemburgu. Istraživanje pokazuje da aktualni zakonodavni okvir, uključujući OECD-ove smjernice, nije uvijek adekvatan za sprječavanje m
Abstract (english)
This paper investigates the issue of transfer pricing within multinational corporations (MNCs) and the ways it is used to optimize tax obligations. Transfer prices refer to the prices at which transactions are conducted between related entities within a corporation, directly affecting the allocation of income and expenses, and consequently, tax liabilities. The paper focuses on several key aspects: defining transfer prices, methods of manipulating transfer prices, the effectiveness of the current legislative framework, and possible strategies to reduce the abuse of different legislative frameworks. Multinational corporations use complex financial structures to shift profits from high-tax countries to low-tax jurisdictions, employing strategies such as the "Double Irish with a Dutch Sandwich" and leveraging favorable tax conditions in Luxembourg. The research shows that the current legislative framework, including OECD guidelines, is not always adequate to prevent the manipulation of transfer prices. Continuou
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:801769
Study programmeTitle: Corporate Finance
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra korporativnih financija (magistar/magistra korporativnih financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2025-02-14 11:31:46