Home  Journals  Finance and Credit  23(503) - 2012 June

Improvement of transfer pricing in agro-holdings

Available online: 22 June 2012

Subject Heading: FINANCE OF MANAGING SUBJECTS

JEL Classification: 

In the article methods of transfer pricing with a view of the taxation of the income in the transactions which parties are interdependent persons are presented. These changes taking into account the actual circumstances and conditions of transactions will allow to conclude that the applied rates, which in turn can positively affect the economic position and financial performance of the agricultural holding as a whole

Keywords: methods of transfer pricing, method of comparable market price, method of price of subsequent sale, cost method, method of comparable profitability, method of profit distribution

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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