{"id":799,"date":"2018-11-14T10:28:12","date_gmt":"2018-11-14T10:28:12","guid":{"rendered":"https:\/\/kopun.hr\/transfer-pricing-study\/"},"modified":"2018-11-14T12:35:25","modified_gmt":"2018-11-14T12:35:25","slug":"transfer-pricing-study","status":"publish","type":"page","link":"https:\/\/kopun.hr\/en\/transfer-pricing-study\/","title":{"rendered":"Transfer pricing study"},"content":{"rendered":"[vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; bg_color=&#8221;#ffffff&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; bottom_padding=&#8221;50&#8243; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;left-right&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; top_margin=&#8221;50&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<h2>Do you do business globally? Do you carry out cross-border transactions between associated companies?<\/h2>\n<p>Make use of our long-standing experience and professional and technical expertise in preparing and carrying out transfer pricing studies.<\/p>\n<p>Transfer pricing methodologies in Croatia are based on the OECD transfer pricing guidelines. Croatia is a signatory of the OECD BEPS multilateral instrument, the final goal of which is international tax reform. There is a trend toward preventing tax planning strategies which exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is minimal or no economic activity.<\/p>\n<p>In implementing the BEPS project, world legislators (especially those from the EU) have focused on the issue of transfer pricing.<\/p>\n<p style=\"padding-bottom: 5px;\"><strong>Croatian tax legislation does not stipulate a deadline in which transfer pricing documentation needs to be prepared and submitted, however, in practice the tax authority:<\/strong><\/p>\n<ul>\n<li>Expects large taxpayers to submit transfer pricing documentation when they file their annual corporation tax returns<\/li>\n<li>Expects that other taxpayers submit documentation at the request of the tax authority within a reasonable time (i.e. within 30 days)<\/li>\n<\/ul>\n<p style=\"padding-bottom: 5px;\"><strong>While carrying out a transfer pricing study it is essential to secure the following:<\/strong><\/p>\n<ul>\n<li>Information about the group and status of the taxpayer within the group and a description of all associated transactions<\/li>\n<li>A description of the selected transfer pricing methodology and the benchmarking process, and an explanation as to why the particular method was selected<\/li>\n<li>Information about the assumptions and estimates made to determine transfer prices<\/li>\n<li>Calculations of the application of the selected method related to the taxpayer and a comparable taxpayer<\/li>\n<li>Sources for the transfer pricing analysis<\/li>\n<\/ul>\n<p style=\"padding-bottom: 5px;\">Croatian legislation is harmonised with the OECD guidelines and applies the following transfer-pricing methods:<\/p>\n<ol>\n<li><strong>Comparable uncontrolled transaction method<\/strong><\/li>\n<li><strong>Resale price method<\/strong><\/li>\n<li><strong>Cost plus method<\/strong><\/li>\n<li><strong>Transactional profit split method<\/strong><\/li>\n<li><strong>Transactional net margin method<\/strong><\/li>\n<\/ol>\n<p>In Croatia, the transfer pricing study must be submitted in Croatian.<\/p>\n<p>If a transfer pricing study has not been carried out, the tax authority may correct the tax base, charge a late payment interest and\/or impose a fine. The only possibility of minimising the risk of having the tax base corrected is to submit a transfer pricing study within the required time frame.<\/p>\n<h4>KOPUN Group can assist you in preparing a transfer pricing study using the AMADEUS database, which is accepted by the Croatian tax authority.<\/h4>\n[\/vc_column_text][nectar_btn size=&#8221;large&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;none&#8221; url=&#8221;#sidebar&#8221; text=&#8221;Contact us&#8221; margin_top=&#8221;50&#8243;][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; bg_color=&#8221;#ffffff&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; bottom_padding=&#8221;50&#8243; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;left-right&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; top_margin=&#8221;50&#8243; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text] Do you do business globally? Do you&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-sidebar.php","meta":{"footnotes":""},"class_list":["post-799","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.0 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Transfer pricing study | Kopun Group - Do you do business globally?<\/title>\n<meta name=\"description\" content=\"Do you carry out cross-border transactions between associated companies? Make use of our long-standing experience and professional and technical expertise in preparing and carrying out transfer pricing studies. 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