{"id":1342,"date":"2021-06-18T15:05:24","date_gmt":"2021-06-18T15:05:24","guid":{"rendered":"https:\/\/www.cfoteam.rs\/?p=1342"},"modified":"2021-07-19T08:00:39","modified_gmt":"2021-07-19T08:00:39","slug":"izvestaj-o-transfernim-cenama","status":"publish","type":"post","link":"https:\/\/www.cfoteam.rs\/izvestaj-o-transfernim-cenama\/","title":{"rendered":"Izve\u0161taj o transfernim cenama"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Preduslovi za postojanje obaveze izrade studije o transfernim cenama<\/strong><\/h2>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Sam preduslov za postojanje transfernih cena su transakcije izme\u0111u povezanih lica, odnosno situacija u kojoj povezane firme me\u0111usobno obavljaju transakcije.<\/p>\n\n\n\n<p>Cena postaje transferna onogg momenta kada nastane obaveza u vezi&nbsp;<strong>transakcija izme\u0111u povezanih preduze\u0107a<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>Razlika izme\u0111u tr\u017ei\u0161ne i transferne cene<\/strong><\/strong><\/h2>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Kada dva nezavisna pravna lica, tj. kompanije&nbsp;koje nisu povezane vlasni\u010dkom ili upravlja\u010dkom strukturom, obavljaju me\u0111usobne transakcije, one istupaju&nbsp;medjusobno odnosno na tr\u017ei\u0161tu po tr\u017ei\u0161nim cenama. Ove cene se nazivaju&nbsp;<strong>tr\u017ei\u0161ne cene , jer se formiraju u uslovima slobodne konkurencije i tr\u017ei\u0161ta.<\/strong><\/p>\n\n\n\n<p>S druge strane, kada dva povezana lica posluju, cene koje se u praksi formiraju izme\u0111u povezanih lica mogu biti razli\u010dite od stvarnih tr\u017ei\u0161nih (po kojima se obavljaju transakcije me\u0111u nepovezanim firmama) \u0161to samim tim zna\u010di da mogu biti iste, ni\u017ee ili vi\u0161e od tr\u017ei\u0161nih cena.<\/p>\n\n\n\n<p>Ovakvi&nbsp;<strong>poslovni odnosi izme\u0111u povezanih pravnih lica, odvijaju se u kontrolisanim transakcijama tj. unutar me\u0111usobnih transakcija izme\u0111u ovih pravnih lica.<\/strong><\/p>\n\n\n\n<p>Jedan od razloga ovakvih transakcija izme\u0111u povezanih pravnih lica, jeste&nbsp;<strong>smanjenje poreskih obaveze<\/strong>&nbsp;u zemljama gde su one nastale, tj. pla\u0107anje manjeg poreza na dobit.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>Ko je obveznik izrade studije o transfernim cenama?&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Pravna lica izme\u0111u kojih postoji mogu\u0107nost kontrole ili mogu\u0107nost zna\u010dajnijeg uticaja na poslovne odluke \u2013 posedovanje najmanje 25% udela ili akcija, odnosno glasova u organima upravljanja (\u010dlan 59. st. 3. i 4. Zakona);<\/p>\n\n\n\n<p>Pravna lica kod kojih ista fizi\u010dka ili pravna lica u\u010destvuju u upravljanju i kontroli ili kapitalu (\u010dlan 59. stav 5. Zakona);<\/p>\n\n\n\n<p>Rodbina vlasnika pravnih lica koja su povezana po osnovu posedovanja najmanje 25% udela ili akcija, odnosno glasova u organima upravljanja (\u010dlan 59. stav 6. Zakona);<\/p>\n\n\n\n<p>Pravna lica iz jurisdikcija sa preferencijalnim poreskim sistemom \u2013 tzv. poreskih rajeva (\u010dlan 59. stav 7. Zakona).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong>Rok za predaju studije o transfernim cenama<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Rok za predaju izve\u0161taja o transfernim cenama za pravna lica iznosi 180 dana od isteka poreskog perioda, a za preduzetnike do 15. marta naredne godine.<\/p>\n\n\n\n<p><strong>Ukoliko vam je potrebna studija o transfernim cenama, mo\u017eete nas <a href=\"https:\/\/www.cfoteam.rs\/knigovodstvena-agencija-kontakt\/\">kontaktirati<\/a> za vi\u0161e detalja<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Preduslovi za postojanje obaveze izrade studije o transfernim cenama Sam preduslov za postojanje transfernih cena su transakcije izme\u0111u povezanih lica, odnosno situacija u kojoj povezane firme me\u0111usobno obavljaju transakcije. Cena postaje transferna onogg momenta kada nastane obaveza u vezi&nbsp;transakcija izme\u0111u povezanih preduze\u0107a. Razlika izme\u0111u tr\u017ei\u0161ne i transferne cene Kada dva nezavisna pravna lica, tj. kompanije&nbsp;koje [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[17],"tags":[24,25],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - 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Cena postaje transferna onogg momenta kada nastane obaveza u vezi&nbsp;transakcija izme\u0111u povezanih preduze\u0107a. Razlika izme\u0111u tr\u017ei\u0161ne i transferne cene Kada dva nezavisna pravna lica, tj. kompanije&nbsp;koje&hellip;","_links":{"self":[{"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/posts\/1342"}],"collection":[{"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/comments?post=1342"}],"version-history":[{"count":0,"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/posts\/1342\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/media?parent=1342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/categories?post=1342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cfoteam.rs\/wp-json\/wp\/v2\/tags?post=1342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}