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Development prospects of pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation (comparative legal analysis)

RUDN Journal of Law, 2013
Article is devoted to studying of prospects of development of advance pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation. The special attention is paid to comparison of the Russian institute of advance pricing agreements with the American analogue.
А. А. Костин
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THE USE OF DIFFERENT METHODS OF TRANSFER PRICING: MATTERS OF CURRENT INTEREST

Финансы: теория и практика, 2017
Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility ...
E. S. Samarina
doaj   +1 more source

TRANSFER PRICING: JUDICIAL UKRAINIAN PRACTICE AND EVALUATION METHODS OF TAX RIGHTS

PROBLEMS OF SYSTEMIC APPROACH IN THE ECONOMY, 2019
Viktoriya Hurochkina, Yurii Rozhko
openaire   +2 more sources

Transfer pricing in the conditions of the Slovak Republic [PDF]

SHS Web of Conferences, 2021
Research background: All of the world’s economic relations in today’s world are subject to the process of globalization. Increasingly, the economic activity of many entrepreneurs transcends national borders, often operating in the form of multinational ...
Kubjatkova Anna, Krizanova Anna
doaj   +1 more source

Transfer pricing: application of economic-statistical methods and compliance challenges for the Republic of Moldova

Akademos
The development and adjustment of the secondary framework on transfer pricing in the Republic of Moldova, as well as the approval of transfer pricing implementation rules, is a research area that has been little explored in the specialized literature.
Maria Cojocaru, Valentina Paladi, Valentina Panus   +2 more
openalex   +3 more sources

THE TRANSFER PRICING FILE AND TAX CONTROVERSIES - AN EMPIRICAL STUDY

Studies and Scientific Researches: Economics Edition, 2022
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer ...
Anatol Melega, Marioara Molociniuc Hritcan, Anamaria Geanina Macovei   +2 more
doaj   +3 more sources

International Practices of Auditing and Controlling Transfer Pricing [PDF]

Problemi Ekonomiki, 2019
The aim of the article is to analyze international practices in the field of auditing and controlling transfer pricing and determine the directions of its use in the practice of auditing and controlling in Ukraine.
Fesenko Valeriіa V., Myhal Yuliia I.
doaj   +1 more source

THE CURRENT STATE OF TAX CONTROL OVER TRANSFER PRICING IN UKRAINE

Economics & Education, 2022
The purpose of the article is to summarize and present the genesis of transfer pricing in Ukraine, to identify the problems and to assess the prospects of Ukraine in this direction. Methodology.
Inna Korin
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The transfer pricing methods’ applicability when determining the transfer price of intangible property : based on Swedish legislation and the OECD Transfer Pricing Guidelines.

, 2011
Mahabad Rahnamafar
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Transfer pricing as a means of minimizing tax manipulation in operations with non-residents

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The article examines current trends in transfer pricing as a means of minimizing tax manipulation, including operations with non-residents. The concept of transfer pricing and controlled transactions, the criteria that indicate that the transaction is ...
I.V. , S.F. , I.V.
doaj   +1 more source