definition |
cijena po kojoj se odvija transfer roba i usluga između jedinica unutar trgovačkoga društva ili između povezanih društava 
|
equivalents |
english: transfer pricing german: Verrechnungspreise french: prix de transfert |
classification |
polje: pravo |
source |
source of definition: European Tax Law : Introduction to European Tax Law on Direct Taxation / editors Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer. Wien : Linde Verlag, 2010. |
