Original scientific paper
https://doi.org/10.1080/1331677X.2017.1305779
Application of transfer pricing methods in related companies in Croatia
Hrvoje Perčević
orcid.org/0000-0001-9410-0755
Mirjana Hladika
orcid.org/0000-0003-3170-9138
Abstract
The main purpose of this paper was to investigate and identify which
transfer pricing methods are applied in related companies in Croatia,
as well as to give certain recommendations that would improve the
control of transfer pricing in Croatia. The primary data for this study
were collected through the survey which was conducted on a sample
of related companies from the real sector in Croatia in 2008, and again
in 2012. Results obtained in this study indicated that the issues related
to transfer pricing still are not significantly represented and understood
in business practice in Croatia. The research results also showed that
the majority of related companies in Croatia apply the cost method
of determining the transfer prices. Furthermore, the research results
showed that in 2008 the comparable uncontrolled price method was
the most frequently used OECD method of determining transfer prices
in related companies in Croatia, while in 2012 all OECD methods of
determining transfer prices were equally applied.
Keywords
Transfer pricing; transfer pricing methods; related companies; multinational companies; arm’s length principle; OECD
Hrčak ID:
180895
URI
Publication date:
1.12.2017.
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