TFL Vsebine / Revija SIR*IUS

Application of Transfer Pricing Methods

Vloga velikih mednarodnih podjetij v svetovni trgovini se je v zadnjih 20 letih zelo povečala. Rast teh podjetij povzroča vse večje težave v zvezi z obdavčevanjem podjetij v posameznih državah, kamor spadajo tudi transferne cene. Transferne cene nastajajo le v poslovnih in finančnih transakcijah med povezanimi osebami in niso rezultat tržnih razmerij med prostovoljnimi strankami, t. i. neodvisnimi osebami. Zaračunane cene, tudi transferne cene, pa vplivajo na izkazane prihodke in odhodke oziroma poslovni izid posameznega gospodarskega subjekta velikega mednarodnega podjetja v določeni državi, posledično tudi na davek od dobička gospodarskega subjekta kot davčnega zavezanca. Da bi se zagotovila primerna oziroma ustrezna davčna osnova velikih mednarodnih podjetij v posameznih davčnih okoljih – državah, morajo biti transferne cene določene z uporabo priznanih svetovnih standardov, to je z uporabo merila neodvisnega tržnega načela z izbiro in ustrezno uporabo najprimernejše OECD-jeve priznane metode za določanje transfernih cen. Izbiro metode je treba najprej prilagoditi naravi posamezne povezane transakcije, ki je prepoznana s skrbno funkcijsko analizo in analizo dejstev, pri čemer je glede primernosti oziroma ustreznosti uporabe posamezne metode treba upoštevati prednosti in slabosti posamezne OECD-jeve priznane metode, razpoložljivost zanesljivih informacij in stopnjo primerljivosti primerljivih nepovezanih transakcij. V članku je razložena uporaba petih OECD-jevih priznanih metod za določanje transfernih cen, pri čemer so opredeljene tudi najpomembnejše okoliščine, ki jih je treba upoštevati pri njihovi uporabi.

The role of multinational enterprises (MNEs) in world trade has increased dramatically over the last 20 years. The growth of MNEs presents increasingly complex taxation issues, including in the area of transfer pricing. Transfer pricing always refers to commercial and financial transactions between associated parties (companies). Transfer prices are never a result of free market relations (negotiations) between two willing (independent) parties and therefore they have to be determined. All charged prices (including transfer prices) have an impact on the recognition of companies' income and expenses which are the basis for determining the corporate income tax base of the company as a taxpayer from the national perspective of a particular country. In order to ensure appropriate tax base of multinational companies in various tax environments, transfer prices have to be determined by applying the arm’s length principle, using one of the OECD recognized transfer pricing method. The selection of a transfer pricing method always aims at finding the most appropriate method for a particular case. The selection process should take account of the respective strengths and weaknesses of the recognised methods. The appropriateness of the method is considered in view of the nature of the controlled transaction through functional and factual analysis, the availability of reliable information and the degree of comparability between controlled and uncontrolled transactions. This article describes and explains the use of the five transfer pricing methods. It also includes a description of the most important conditions and circumstances that need to be considered for their appropriate use.