Pregledni rad
https://doi.org/10.30925/zpfsr.39.1.15
ADVANCE PRICING AGREEMENTS: OLD CHALLENGES OR A NEW ERA IN THE TAX PRACTICES
Nataša Žunić Kovačević
orcid.org/0000-0001-6923-5658
; Sveučilište u Rijeci Pravni fakultet, Rijeka, Hrvatska
Sažetak
This paper gives an analysis of the most important legal aspects of the advance pricing agreements (APA). The tax law framework as procedural one is briefly presented, with emphasis on review of advance rulings above all, as this binding opinions, present a superior and higher term of APA. It is preceded by an analysis of the concept and importance of transfer pricing, with particular reference to the
importance of transfer pricing for taxpayers but also to the effects on tax authorities and their efficiency. APA are analysed through short history change of the purpose they have and thus shows the trend of movement from the instrument of protection of taxpayers' rights to conversion into a tax-fighting instrument of tax jurisdictions against
a globally undesirable phenomenon, a tax avoidance and aggressive tax planning. A huge part of the paper however, represents an overview of the national normative framework of APA concluding procedure. The analysed procedural framework seems like complex, expensive and relatively long-lasting. The comparative experience of applying advance rulings and APA’s confirms the prerequisite of APA procedure legal
framework adjustment.
Ključne riječi
transfer pricing; advance pricing agreement (APA); advance rulings; OECD Transfer Pricing Guidelines
Hrčak ID:
199761
URI
Datum izdavanja:
9.4.2018.
Posjeta: 3.085 *