{"id":6766,"date":"2022-03-17T07:58:51","date_gmt":"2022-03-17T07:58:51","guid":{"rendered":"https:\/\/www.coneo.hr\/hr\/?p=2752"},"modified":"2022-03-17T07:58:51","modified_gmt":"2022-03-17T07:58:51","slug":"oecd-objavila-revidirane-smjernice-za-transferne-cijene-za-2022","status":"publish","type":"post","link":"https:\/\/www.coneo.hr\/hr\/blog\/uncategorized-hr\/oecd-objavila-revidirane-smjernice-za-transferne-cijene-za-2022\/","title":{"rendered":"OECD objavila revidirane Smjernice za transferne cijene za 2022."},"content":{"rendered":"<p>Dana 20. sije\u010dnja 2022. Organizacija za ekonomsku suradnju i razvoj (OECD) objavila je izdanje OECD-ovih smjernica za transferne cijene<!--more--> za multinacionalna poduze\u0107a i Poreznu upravu (<a href=\"https:\/\/www.oecd.org\/tax\/transfer-pricing\/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm\">OECD TP Guidelines<\/a>) za 2022. godinu. Nove smjernice predstavljaju internacionalni konsenzus prilikom utvr\u0111ivanja i primjene na\u010dela neovisnosti (&#8220;arm\u2019s length principle&#8221;), te utvr\u0111ivanja tr\u017ei\u0161nosti prekograni\u010dnih transakcija izme\u0111u povezanih dru\u0161tva.<\/p>\n<p>Izdanje OECD-ovih TP smjernica za 2022. tako odra\u017eava konsolidaciju brojnih izvje\u0161\u0107a proiza\u0161lih iz OECD\/G20 Akcijskog plana o smanjenju vrijednosti osnovice i premje\u0161tanju dobiti (BEPS), a uklju\u010duje tri revizije izdanja iz 2017.:<\/p>\n<ul>\n<li>revidirane smjernice o metodi podjele dobiti (koju je odobrio OECD\/Inkluzivni okvir o BEPS-u 2018.);<\/li>\n<li>smjernice za porezne uprave o primjeni pristupa nematerijalnoj imovini \u010diju je vrijednost te\u0161ko procijeniti (hard-to-value intangibles);<\/li>\n<li>smjernice o transfernim cijenama za financijske transakcije usvojene u 2020.; i<\/li>\n<li>ostale OECD smjernice o transfernim cijenama u kojima se odre\u0111uje uskla\u0111ivanje s ciljem pove\u0107anja konzistentnosti.<\/li>\n<\/ul>\n<p>Multinacionalna poduze\u0107a u dana\u0161njem gospodarstvu imaju sve zna\u010dajniju ulogu, a transferne cijene i dalje su visoko rangirane na ljestvici obaveza poreznih uprava i poreznih obveznika. Vlade su du\u017ene osigurati da oporeziva dobit multinacionalnih poduze\u0107a ne bude premje\u0161tena iz njihove nadle\u017enosti te da multinacionalna poduze\u0107a prijavljuju poreznu osnovicu u zemlji u kojoj se gospodarska aktivnost odvija. Tako\u0111er, treba imati na umu i porezne obveznike kojima su potrebne jasne smjernice o pravilnoj primjeni na\u010dela neovisnosti.<\/p>\n<p>Detaljnije o ovoj temi mo\u017eete prona\u0107i na stranicama <a href=\"https:\/\/www.oecd.org\/tax\/oecd-releases-latest-edition-of-the-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations.htm\">OECD-a<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dana 20. sije\u010dnja 2022. Organizacija za ekonomsku suradnju i razvoj (OECD) objavila je izdanje OECD-ovih smjernica za transferne cijene<\/p>\n","protected":false},"author":6,"featured_media":7014,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>OECD objavila revidirane Smjernice za transferne cijene za 2022. - Coneo<\/title>\n<meta name=\"description\" content=\"OECD je objavila revidirane Smjernice za transferne cijene za multinacionalna poduze\u0107a i Poreznu upravu za 2022. godinu. 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