RISK ANALYSIS SS S FUNDAMENTAL ELEMENT OF THE CAPITAL GROUP’S TRANSFER PRICING POLICY




Abstract:
The article presents the risk analysis of transactions concluded between related entities as an essential element of the capital group’s transfer pricing policy. Risk has been presented as a phenomenon that occurs in every business activity. The importance of its identification for making both operational and strategic decisions by related entities was pointed out. Attention was paid to the significance of verification of potential areas determining the risk in question and ways to limit it. In addition, elements of transfer pricing policy have been presented which should be followed by related entities to limit the negative effects of risk. It was emphasized that creating a transfer pricing policy in the capital group and knowledge of certain tax tools is only a starting point for their proper application, which depends on the assumed goals of the group of related entities and the conditions under which transactions are carried out.

CITATION:

IEEE format

K. Kuropka, “Risk Analysis ss s Fundamental Element of the Capital Group’S Transfer Pricing Policy,” in FINIZ 2020 - People in the focus of process automation, Belgrade, Singidunum University, Serbia, 2020, pp. 46-52. doi: 10.15308/finiz-2020-46-52 

APA format

Kuropka, K. (2020). Risk Analysis ss s Fundamental Element of the Capital Group’S Transfer Pricing Policy. Paper presented at FINIZ 2020 - People in the focus of process automation. doi:10.15308/finiz-2020-46-52

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