KLJUČNA ZAPAŽANJA O FAKTORIMA KOJI UTIČU NA PRAKSE TRANSFERNIH CENA – SVEOBUHVATNI PREGLED
Abstract
The contemporary business landscape, shaped by economic globalization, technological advancements, and increased cross-border transactions, presents both challenges and opportunities for global enterprises. Within this dynamic context, the strategic operations of multinational corporations are significantly influenced by transfer pricing decisions. This article undertakes a comprehensive exploration of the intricate factors that contribute to the shaping of TP decisions, leveraging insights from a diverse range of studies spanning multiple decades. The primary objective is to identify the factors that play a pivotal role in the decision-making process for determining transfer prices. To accomplish this aim, the authors initiated a thorough search for articles addressing the intricacies of TP decisions. These articles served as foundational resources, providing essential insights into the conceptual framework of transfer pricing. Through an analysis of existing literature, the author successfully pinpointed key factors that have been consistently recognized as having a substantial impact on the TP determination process.
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