Transfer pricing

Transfer pricing

Countries all over the world are applying greater scrutiny – and calling for stricter regulations – on transfer pricing practices.

At a global level, there has been a rapid introduction of new transfer pricing regulations from the Organization for Economic Cooperation and Development (OECD), particularly on intellectual property as part of their Base Erosion and Profit Shifting Initiative (BEPS). This will have a substantial impact on current and future transfer pricing structures for all sizes of business.

Transfer pricing as one of the most focal issues of taxpayers around the world is also gaining importance in Serbia.

Preparation and submitting of transfer pricing study to the competent Tax Authority became obligatory in Serbia in 2013. The basis for the regulation of transfer pricing in Serbia consists of the Corporate Income tax Law and the Rulebook on transfer pricing and methods which are applied in accordance with the “arm’s length” principle for determining the transaction prices between related parties, as well as the OECD guidelines.

BDO Serbia provides the following services:

  • Preparation of documentation on transfer pricing
  • Preparation of comparability studies (benchmarking analysis)
  • Preparation of transfer pricing policies
  • Review of existing documentation on transfer pricing
  • Advisory services in the field of transfer pricing