出版社：University Business Academy - Faculty of Economics and Engineering Management, Novi Sad, Serbia
摘要：While controlling the marketability of revenues and expenses; special attention should be paid to specific provisions of Article 7 (specifically; items 1 and 8) of the Corporate Income Tax Law; which stipulates that undocumented expenses as well as the expenses that were incurred for purposes not related to conducting business cannot be taken into consideration when determining taxable profit. This does not apply to the aforementioned costs incurred exclusively from transactions with related parties; but it applies to transactions with all parties. However; the interpretation of the mentioned provisions of the Corporate Income Tax Law gains significance when analyzing risky accounting areas in relation to transfer prices.
关键词：transferne cene; povezana lica; računovodstveno evidentiranje; dokumentovanost troškova; poreski bilans
