{"id":1339,"date":"2025-12-23T13:27:08","date_gmt":"2025-12-23T13:27:08","guid":{"rendered":"https:\/\/kopun.1o1o.com.hr\/?post_type=usluga&#038;p=1339"},"modified":"2025-12-23T13:56:23","modified_gmt":"2025-12-23T13:56:23","slug":"studija-o-transfernim-cijenama","status":"publish","type":"usluga","link":"https:\/\/kopun.1o1o.com.hr\/en\/usluga\/studija-o-transfernim-cijenama\/","title":{"rendered":"Studija o transfernim cijenama"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Poslujete li globalno? Imate li transakcije izme\u0111u inozemnih i tuzemnih povezanih dru\u0161tava?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Iskoristite na\u0161e dugogodi\u0161nje iskustvo u pripremi studija transfernih cijena te stru\u010dnu i tehni\u010dku ekspertizu kod izrade studije.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Problematika transfernih cijena u Republici Hrvatskoj bazira se na metodologiji OECD-a. Republika Hrvatska je i potpisnica BEPS projekta OECD-a, \u010diji je krajnji cilj reformacija me\u0111unarodnog poreznog sustava. Tendencija je onemogu\u0107iti porezno planiranje koja iskori\u0161tava neuskla\u0111enosti i nedore\u010denosti u poreznim zakonodavstvima za umjetni prijenos profita u zakonodavstva s niskim porezima, gdje nema nikakve ekonomske aktivnosti ili je ona minimalna.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Implementacijom BEPS projekta svjetska zakonodavstva (a posebice zakonodavstva Europske unije) stavljaju naglasak na problematiku transfernih cijena.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hrvatsko porezno zakonodavstvo<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hrvatsko porezno zakonodavstvo ne propisuje odre\u0111eni rok za pripremu i predaju dokumentacije o transfernim cijenama, no praksa Porezne uprave je da:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Svi veliki porezni obveznici dostave dokumentaciju o transfernim cijenama prilikom predaje godi\u0161njih prijava poreza na dobit<\/li>\n\n\n\n<li>Ostali porezni obveznici dostave dokumentaciju u prikladnom roku na zahtjev Porezne uprave (unutar 30 dana)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Izrada studija o transfernim cijenama<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prilikom izrade studije o transfernim cijenama, neophodno je osigurati sljede\u0107e:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Informacije o grupi i polo\u017eaju poreznog obveznika unutar grupe, te opis svih povezanih transakcija<\/li>\n\n\n\n<li>Opis odabrane metode odre\u0111ivanja transfernih cijena, usporedne analize (benchmarking), obja\u0161njenja i razlozi temeljem kojih je odre\u0111ena metoda odabrana<\/li>\n\n\n\n<li>Pretpostavke i procjene temeljem kojih su transferne cijene utvr\u0111ene<\/li>\n\n\n\n<li>Izra\u010dune primjenom izabrane metode vezano uz poreznog obveznika i porezne obveznike s kojima se uspore\u0111uje<\/li>\n\n\n\n<li>Izvore analiza transfernih cijena<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Prilikom odre\u0111ivanja metoda transfernih cijena, hrvatski zakonodavni okvir je uskla\u0111en s OECD smjernicama, te se primjenjuju sljede\u0107e metode:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Metoda usporedivih nekontroliranih cijena<\/li>\n\n\n\n<li>Metoda trgova\u010dkih cijena<\/li>\n\n\n\n<li>Metoda dodavanja bruto dobiti na tro\u0161kove<\/li>\n\n\n\n<li>Metoda podjele dobiti<\/li>\n\n\n\n<li>Metoda neto dobitka<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Studija o transfernim cijenama neophodno je izraditi na hrvatskom jeziku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U slu\u010daju neposjedovanja studije o transfernim cijenama, Porezna uprava ima mogu\u0107nost korekcije porezne osnovice, zara\u010dunavanja zateznih kamata, te tere\u0107enja za kaznu. Pravodobno pripremljena studija o transfernim cijenama jedina je mogu\u0107nost minimaliziranja rizika korekcije porezne osnovice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>KOPUN Group mo\u017ee Vam pomo\u0107i u pripremi studije o transfernim cijenama koriste\u0107i se bazom AMADEUS, koja je prihva\u0107ena od Porezne uprave.<\/em><\/strong><\/p>","protected":false},"author":1,"featured_media":1340,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"[]"},"categories":[10],"tags":[],"class_list":["post-1339","usluga","type-usluga","status-publish","format-standard","has-post-thumbnail","hentry","category-porez"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Studija o transfernim cijenama | kopun<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Studija o transfernim cijenama | kopun\" \/>\n<meta property=\"og:description\" content=\"Poslujete li globalno? 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