TFL Vsebine / Revija SIR*IUS

Corporate guarantees – legal definition and the problem of transfer pricing – comparative legal context

V poslovni praksi obstaja vrsta korporativnih jamstev. Pri ugotavljanju transfernih cen se zastavlja vprašanje, ali je dajanje korporativnih jamstev storitev, ki se opravlja na trgu, in kakšna je ustrezna tržna cena za takšno storitev. V prispevku so predstavljeni zgledi drugih držav pri opredelitvi, ali je treba nadomestilo za dana jamstva obračunati in po kakšni metodi se zaračunava. Pojasnjeno je, zakaj tradicionalne metode transfernih cen ni mogoče neposredno uporabiti. V prispevku so opisane primerne metode izračuna nadomestila za dana jamstva ter kakšne so predpostavke in omejitve pri njihovi uporabi.

In business practice, there are many types of corporate guarantees. When establishing transfer pricing, a question arises: does providing the corporate guarantees involve a service that is carried out on the market and what is a suitable market price for such service. The present article presents various approaches of other countries in determining whether it is necessary to calculate the compensation for given guarantees and according to which method. The article argues why it is not possible to apply directly the traditional method of transfer pricing, and which methods would be appropriate for the calculation of the compensation for given guarantees, and discusses the assumptions and limitations in their application.