GLOBALIZÁCIA A TRANSFEROVÉ OCEŇOVANIE VÝKONOV V NADNÁRODNÝCH SPOLOČNOSTIACH NA SLOVENSKU A V KRAJINÁCH OECD – ANALYTICKÁ ŠTÚDIA A ROZHODOVACÍ MODEL PRE VOĽBU OPTIMÁLNEJ METÓDY

• Authors: Rajnoha Rastislav , Dana Slivková , Ján Dobrovič

Title variants

EN

Globalization and transfer pricing in multinational corporations in Slovakia and OECD countries – analytical study and decision-making model on the choice of optimal transfer-pricing method

• Languages of publication: SK

Abstracts

EN

Globalization as an economic process progresses further and its negative effects are manifested in excessive profit shifting from their countries of origin do tax havens. Recently on this problem notes OECD and in the world economy a noted authority, who in his address effectively see also a key factor in the overall recovery and stabilization of the world economy and the elimination of macroeconomic imbalances. Transfer pricing appear to be an appropriate solution to this global economic problem. In the article we analyse transfer pricing methods for depending transactions from the perspective of economic theory as well as in terms of the legislative framework and methodological procedures applied on transfer pricing in selected OECD countries. We propose a generally applicable decision-making model for selecting the optimal transfer pricing method for each type of dependent transactions, which we verified in terms of selected economic aspects of optimization within a multinational enterprise.

Keywords

EN

GLOBALIZATION; MULTINATIONAL CORPORATIONS; TAX; TRANSFER PRICING; DECISION-MAKING; SLOVAKIA; OECD

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2014
• Volume: 62
• Issue: 6
• Pages: 609 – 630

Contributors

author

Rajnoha Rastislav

• Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky, Ústav průmyslového inženýrství a informačních systémů, Nám. T. G. Masaryka 5555, 760 01 Zlín, Czech Republic

author

Dana Slivková

author

Ján Dobrovič