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Summary: About 70 % of today's world trade takes place between related companies. Transactions between them are called assignment or transfer, and the prices at which the group of related companies accounted value of the purchase and sale of financial results, are called transfer pricing. The main aim of this paper is to determine the impact that transfer pricing has on the creation of international tax issues. Transfer prices between related parties may substantially differ from the prices created for the same or similar transactions between unrelated individuals in a free market. Transfer prices are an important tax issue which is characterized by increasing complexity and level of commitment of tax authorities around the world on this issue.
Keywords: multinational corporations, transfer pricing, tax, international tax issues, „ tax havens ".
JEL Classification: H26, M41, O16.
Резиме: Оκо 70% данашле cejemcKe трговине, одви]а се ме^у повезаним предузеκима. Трансаκц^е ме^у лима Ha3ueajy се преноси или трансфери, а ци)ене по Kojима се унутар групе повезаних предузеκа обрачунава ври)едност набавκе и прода)е пословних учинаκа, назива)у се трансферне ци)ене. Основни цил овог рада je да утврди утица) щи трансферне ци)ене имауу на стварале ме^ународних поресκих проблема. Трансферне ци)ене ме^у повезаним лицима могу знатно одступати од ци)ена ще се образу)у за исте или сличне трансаκци)е измену неповезаних лица на слободном тржишту. Трансферне ци)ене су веома важно поресκо питале чи)а je κараκтеристиκа κомплеκсност и све веκи степен ангажованости поресκих органа широм сви)ета оκо овог питала.
Къучне ри|ечи: мултинационалне κомпан^е, трансферне ци)ене, порез на добит, ме^ународни поресκи проблеми, „ поресκи ра)еви ".
JEЛ κласифиκаци] а: H26, M41, O16.
1.INTRODUCTION
Globalisation, the rapid development of technology, transportation and means of communication are factors which require the existence of an increasing number of multinational companies, which are flexible enough to be able to establish the company and carry out their business activities anywhere in the world. The fact is that the largest part of international trade, according to the World Trade Organization - over 60% - is made of transactions (goods, services, capital and intangible assets) between the member companies of such international groups. Such transactions between member companies of multinational companies (related parties) are guided by a combination of market and policy conditions that may significantly differ from the conditions on the...