{"id":6459,"date":"2016-03-23T00:00:00","date_gmt":"2016-03-23T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/transfer-pricing-is-becoming-a-key-topic-does-your-company-have-the-required-documents-up-to-date\/"},"modified":"2016-03-23T00:00:00","modified_gmt":"2016-03-23T00:00:00","slug":"transfer-pricing-is-becoming-a-key-topic-does-your-company-have-the-required-documents-up-to-date","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/news\/transfer-pricing-is-becoming-a-key-topic-does-your-company-have-the-required-documents-up-to-date\/","title":{"rendered":"Transfer pricing is becoming\u00a0 a key topic \u2013 does your company have the required documents up to date?"},"content":{"rendered":"<div>\n<p>If the transfer price is not the market value, the basis for determining income tax should be the market value \u2013 the difference between the transfer price and the market value is subject of taxation on the basis of ITA \u00a7\u00a7 14, 50 or 53, if it is not a fringe benefit (\u00a7 48).<\/p>\n<p> In Estonia, the tax authorities have issued the transfer pricing guidelines which defines a common goal in transactions between associated persons &#8211; maximizing profits. To achieve that goal the profits will be moved through various tax jurisdiction or forms of business, which ultimately ensures a lower tax burden. As a rule, profits will be moved through the agreements that are not economically justified, and that non-associated persons would not transact with each other.<\/p>\n<p>Tax liability optimization with transaction between associated persons puts entrepreneurs in an unequal position and fails state tax revenue. \u00a0<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>If the transfer price is not the market value, the basis for determining income tax should be the market value \u2013 the difference between the transfer price and the market value is subject of taxation on the basis of ITA \u00a7\u00a7 14, 50 or 53, if it is not a fringe benefit (\u00a7 48). In [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6459","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer pricing is becoming\u00a0 a key topic \u2013 does your company have the required documents up to date? &#8211; Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/news\/transfer-pricing-is-becoming-a-key-topic-does-your-company-have-the-required-documents-up-to-date\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer pricing is becoming\u00a0 a key topic \u2013 does your company have the required documents up to date? &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"If the transfer price is not the market value, the basis for determining income tax should be the market value \u2013 the difference between the transfer price and the market value is subject of taxation on the basis of ITA \u00a7\u00a7 14, 50 or 53, if it is not a fringe benefit (\u00a7 48). 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