Sandorių tarp asocijuotų asmenų kainodara: kontrolė ir tikrinimas Lietuvoje

LTStraipsnyje pateikiama sandorių tarp asocijuotų asmenų kainodaros kontrolės metodika. Ši metodika skirta mokesčių administratoriui, kuris tikrina ir kontroliuoja, kad sandorių kainodara būtų nustatoma pagal „ištiestosios rankos" principą. Pagrindiniai straipsnyje analizuojami kainodaros kontrolės etapai yra šie: tikrinamų įmonių atranka, sandorių tarp asocijuotų asmenų kainodaros įvertinimas, rinkos struktūros poveikio įvertinimas, kainų koregavimas, baudų nustatymas ir skyrimas.

ENTransfer prices can substantially affect revenue of the state budget, thus, in order to control the possible manipulations of the transfer pricing, many countries regulate and control transfer pricing by means of the so-called arm's-length principle. In Lithuania, transfer pricing rules were established in 2004; however, Lithuanian tax authorities started transfer pricing audits only in 2008. Therefore, transfer pricing audit practice is only in the stage of development now in Lithuania. The aim of the article is to give some recommendations regarding transfer pricing control methodology for Lithuanian tax authorities. The methodology was prepared on the basis of OECD transfer pricing guidelines and scientific publications of foreign authors. In order to control transfer pricing according to the arm's-length principle, the following steps should be taken by tax authorities: selection of companies to be audited; transfer pricing audit: review of initial accounting documents and transfer pricing documentation; evaluation whether the transfer prices conform to the market prices; evaluation of market structure impact on transfer pricing; transfer pricing adjustments if the transfer prices differ from market prices; determination and imposition of penalties. It should be noted that there is no specific transfer pricing penalties determined in Lithuania; however, the penalties for unpaid taxes apply. The analysis has shown that transfer pricing penalties' regimes differ among EU countries. Thus, it is recommended to harmonize the penalties across EU countries.