Transfer pricing
Transfer prices arise from transactions between connected legal entities and/or physical persons. Their analysis presents one of the most complex and delicate matters in tax legislation and they are an important issue for both taxpayer and tax authorities.
Even though history of transfer pricing in Serbia dates from 1991, the actualization of this matter starts in 2013 after changes in tax legislation in a way of regulation of their analysis and documenting.
Accorded to actual legislation, taxpayers in the Republic of Serbia are liable to analysis of harmonization of prices arising from transactions with their related entities with prices realized on market. In this sense, PRIVREDNI SAVETNIK – REVIZIJA provides service of harmonization of transfer prices with “arm’s length” principle, composition of Study on transfer pricing and consulting with respect to relevant legislation and OECD’s guidelines for application of rules on transfer pricing for multinational companies and tax department. We have provided relevant data base for this purpose.
We point out that our Manager of Transfer pricing department is one of the authors of comprehensive Guidebook for transfer pricing, edited by Privredni Savetnik LLC, Belgrade and published in November 2015.
