Transfer pricing as a contemporary regulatory challenge for developing countries
The paper states that for developing countries transfer pricing, as the main carriers of increasingly expressive so-called doing business within the group, represent an insufficiently resolved issue from the point of view of legal regulation and control of their application. For this reason, it is s...
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| Format: | Article |
| Language: | English |
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University of Pristina in Kosovska Mitrovica, Faculty of Economics
2019-01-01
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| Series: | Ekonomski Pogledi |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902079T.pdf |
| _version_ | 1797224668278554624 |
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| author | Tanasić Ljiljana |
| author_facet | Tanasić Ljiljana |
| author_sort | Tanasić Ljiljana |
| collection | DOAJ |
| description | The paper states that for developing countries transfer pricing, as the main carriers of increasingly expressive so-called doing business within the group, represent an insufficiently resolved issue from the point of view of legal regulation and control of their application. For this reason, it is shown the basic segments of identifying the main challenges of transfer pricing for these categories of countries, and the general, widely accepted steps, or guidelines for mastering these challenges. However, taking into account that developing countries do not generally have adequate knowledge and skills for the implementation of the presented steps, the final part of the paper outlines how international organizations approach and support the resolution of this global problem of the 21st century. |
| first_indexed | 2024-04-24T13:56:46Z |
| format | Article |
| id | doaj.art-4fc1f7bb7d844f60b55884aa537023c3 |
| institution | Directory Open Access Journal |
| issn | 1450-7951 2334-7570 |
| language | English |
| last_indexed | 2024-04-24T13:56:46Z |
| publishDate | 2019-01-01 |
| publisher | University of Pristina in Kosovska Mitrovica, Faculty of Economics |
| record_format | Article |
| series | Ekonomski Pogledi |
| spelling | doaj.art-4fc1f7bb7d844f60b55884aa537023c32024-04-03T17:31:48ZengUniversity of Pristina in Kosovska Mitrovica, Faculty of EconomicsEkonomski Pogledi1450-79512334-75702019-01-01212799610.5937/EkoPog1902079T1450-79511902079TTransfer pricing as a contemporary regulatory challenge for developing countriesTanasić Ljiljana0Univerzitet u Istočnom Sarajevu, Ekonomski fakultet Brčko, Brčko, Bosna i HercegovinaThe paper states that for developing countries transfer pricing, as the main carriers of increasingly expressive so-called doing business within the group, represent an insufficiently resolved issue from the point of view of legal regulation and control of their application. For this reason, it is shown the basic segments of identifying the main challenges of transfer pricing for these categories of countries, and the general, widely accepted steps, or guidelines for mastering these challenges. However, taking into account that developing countries do not generally have adequate knowledge and skills for the implementation of the presented steps, the final part of the paper outlines how international organizations approach and support the resolution of this global problem of the 21st century.https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902079T.pdftransfer pricingdeveloping countriesinternational support programs |
| spellingShingle | Tanasić Ljiljana Transfer pricing as a contemporary regulatory challenge for developing countries Ekonomski Pogledi transfer pricing developing countries international support programs |
| title | Transfer pricing as a contemporary regulatory challenge for developing countries |
| title_full | Transfer pricing as a contemporary regulatory challenge for developing countries |
| title_fullStr | Transfer pricing as a contemporary regulatory challenge for developing countries |
| title_full_unstemmed | Transfer pricing as a contemporary regulatory challenge for developing countries |
| title_short | Transfer pricing as a contemporary regulatory challenge for developing countries |
| title_sort | transfer pricing as a contemporary regulatory challenge for developing countries |
| topic | transfer pricing developing countries international support programs |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2019/1450-79511902079T.pdf |
| work_keys_str_mv | AT tanasicljiljana transferpricingasacontemporaryregulatorychallengefordevelopingcountries |