Pozajmica osnivača i obaveza obračuna kamate po pravilima o transfernim cenama

Pozajmica osnivača i obaveza obračuna kamate po pravilima o transfernim cenama

Analiza situacija kada osnivač pruža pozajmicu preduzeću koje vodi – kako se primenjuju pravila o transfernim cenama, kada je obavezno obračunavati kamatu, i koje su moguće posledice neusklađenosti.

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Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules

Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules

Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.

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