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1 Ekonomický časopis (Journal of Economics)

1 2014

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

100%

Rajnoha R. , Slivková D. , Dobrovič J.

nr 6

609 – 630

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.