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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Kamatne stope van dohvata ruke“ za 2025. godinu

Kamatne stope van dohvata ruke“ za 2025. godinu

Ministar finansija Republike Srbije doneo je Pravilnik o kamatnim stopama koje se smatraju usklađenim sa principom „van dohvata ruke“ za 2025. godinu. Ove stope primenjuju se pri utvrđivanju obaveza po osnovu poreza na dobit pravnih li

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Arm’s-Length Interest Rates for 2025

Arm’s-Length Interest Rates for 2025

The Serbian Minister of Finance prescribed the interest rates considered to be at arm’s length for 2025 for the purposes of corporate income tax and certain withholding tax situations.

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