Transfer pricing and performance of the multinational companies
TRANSFERNE CIJENE I PERFORMANSE MULTINACIONALNIH KOMPANIJA

Mašović Azemina
2014 Socioeconomica  
Apstrakt Predmetni rad bavi se transfernim cijenama i performansama multinacionalnih kompanija. Predstavljene su osnovne metode transfernih cijena i njihov utjecaj na performanse multinacionalnih kompanija. Na osnovu sagledanih aspekata može se konstatovati da za dobru procjenu stvarnih performansi multinacionalnih kompanija potrebno je da se primjeni princip "na dohvat ruke" pri određivanje transfernih cijena. Ključne reči: transferne cijene, metode transfernih cijena, performansi
more » ... rmansi multinacionalnih kompanija Socioeconomica -The Scientific Journal for Theory and Practice of Socio-economic Development 2014, 3(6): 253-268 Abstract This paper deals with the concepts of transfer pricing and performance of multinational companies. The main transfer pricing methods are presented and also their impact on the performance of multinational companies. It is particularly important to note that for real performance evaluation of multinational companies it is necessary to apply the arm's length principle in determining the transfer prices.
doi:10.12803/sjseco.369914 fatcat:tjw2j5o2e5egvabpj5mqwmw5v4