Generolo Jono Žemaičio Lietuvos karo akademija

The transfer pricing penalties applied in EU countries are analysed in the article. The authors recommend the transfer pricing determination and imposition methodology which could be applied in EU countries as well as in countries where the transfer pricing requirements are based on the OECD transfer pricing guidelines. The authors recommend setting the penalty taking into account: 1) the difference of income tax rates in countries where the transaction parties are acting; 2) value of the transaction; 3) the difference between the arm’s length price and the transfer price; 4) the risk multiplication factor.

The article analyses the realization of the support from the EU structural funds in the regions of Lithuania. It has been investigated, in which areas and regions the funds have been most and least successfully assimilated. Socio-economic development of the Lithuanian regions has been analysed in the period of 2008-2011 and the influence of the assimilated EU support. Similarly, debatable questions of the region, its development and conception of regional politics have been studied.Statistical data from Eurostat, the Department of Statistics of Lithuania under the Government of the Republic of Lithuania and the Ministry of Finance of the Republic of Lithuania have been used in the research.