THE APPLICATION OF TRANSFER PRICING BETWEEN RELATED PARTIES




Abstract:
The aim of this paper is to provide examples of good practice in the field of transfer pricing for the fiscal year of 2014, in accordance with Republic of Serbia regulations and the OECD guidelines on transfer pricing. The study analyzes the AB Belgrade company and it shows whether the transactions that the company AB Belgrade performed with related parties in 2014 are in accordance with the “arm’s length” principle in order to fulfill the requirements related to transfer pricing under the Corporate Income Tax Law in the Republic of Serbia.

CITATION:

IEEE format

D. Rajin, T. Radojević, “The Application of Transfer Pricing Between Related Parties,” in Sinteza 2016 - International Scientific Conference on ICT and E-Business Related Research, Belgrade, Singidunum University, Serbia, 2016, pp. 359-363. doi:10.15308/Sinteza-2016-359-363

APA format

Rajin, D., Radojević, T. (2016). The Application of Transfer Pricing Between Related Parties. Paper presented at Sinteza 2016 - International Scientific Conference on ICT and E-Business Related Research. doi:10.15308/Sinteza-2016-359-363

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