出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：More than two-thirds of today's world trade comprises of transactions between related legal persons.Prices for the above-mentioned transactions within legal person or group of related legal persons are called transfer pricing.The aim of this paper is to present the transfer prices as well as the main objectives of transfer pricing.Also,this paper explains application of transfer pricing in the Republic of Serbia and the normative rules that cover the issue of transfer pricing,their determination and their application in the calculation.Overall,there has been a great deal of attention paid to the transfer pricing in national and international levels.
其他摘要：Više od dve trećine današnje svetske trgovine čine transakcije između povezanih pravnih lica.Cene po kojima se obavljaju navedene transakcije unutar pravnog lica ili grupe povezanih pravnih lica nazivaju se transferne cene.Cilj ovog rаdа je dа se definišu
关键词：transfer pricing; taxes;corporate income tax law
其他关键词：transferne cene;porezi;Zakon o porezu na dobit
