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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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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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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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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