Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 30184
Optimization of Transfer Pricing in a Recession with Reflection on Croatian Situation

Authors: Jasminka Radolović

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

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1082945

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References:


[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.
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[5] Croatian Income Tax Law, NN 57, 24.05.2006., Art.13, Item 4.
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[7] http://www.gsb.stanford.edu/jacksonlibrary/articles/databases/dbguides/ amadeus.pdf
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