TFL Vsebine / Revija SIR*IUS

Determination of transfer pricing

V prispevku so predstavljena trenutno aktualna področja transfernih cen, ki povzročajo največ težav družbam v skupini povezanih oseb. Prispevek obravnava tematiko z vidika slovenske in mednarodne zakonodaje. V zadnjem času so najaktualnejše obresti iz naslova posojil med povezanimi osebami, saj jih družbe v skupini zaradi različne obravnave v slovenski zakonodaji v primerjavi z mednarodno težko zagovarjajo v davčnih inšpekcijskih pregledih. Podobno velja za področje tanke kapitalizacije, ki jo v prispevku obravnavamo z vidika ZDDPO-2. Na podlagi pobude BEPS (zmanjševanje davčne osnove in preusmerjanje dobička) so v ospredje stopile tudi storitve med povezanimi osebami, saj BEPS poudarja predvsem pomen vsebine pred obliko. Katere družbe dejansko opravljajo določene funkcije ter nosijo s tem povezana tveganja, je po obdobju BEPS-a postalo pomembno vprašanje in ena izmed težav za mednarodna podjetja, ki se soočajo z odstopanjem realnosti poslovanja od zastavljenega modela transfernih cen. Prispevek obravnava tudi problematiko različnega odnosa držav do naknadnih prilagoditev iz naslova transfernih cen in problematike dvojne obdavčitve.

The article focuses on the transfer pricing topics, which seem to be causing the most problems for companies that are part of multinational groups. These topics are covered from both the Slovene as well as international legislative perspectives. Recently, interest charged on related party loans have become a particularly interesting topic, since in the event of tax inspections, most companies face difficulties in defending this interest, especially due to its different treatment from the perspective of the Slovene compared to international legislation. Consequently, Slovene companies also face issues in relation to thin capitalisation - an issue also addressed in the article from the perspective of the Slovenian Corporate Income Tax Act. With the introduction of the new BEPS initiative, where the importance of substance over form is particularly emphasised, also inter-company services came into focus. Additionally, the question of which companies actually perform certain functions and carry associated risks, has become another important question after the implementation of the BEPS initiative and also one of the main issues for multinational companies, which are faced with discrepancies between the reality of business and the transfer pricing model applied. The article also covers issues arising from different attitudes of countries towards the ex-post transfer pricing adjustments and consequently the problem of double taxation.