Financial Analytics: Science and Experience

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

Financial Analytics: Science and Experience

36(126) - 2012 September

Tax control of transfer pricing: problems, innovations of legislation and tendency of efficiency increase

Vol. 5, Iss. 36, SEPTEMBER 2012

Available online: 7 October 2012

Subject Heading: Tax policy

JEL Classification:

Chikovskay L.A. Doctor of Economic Sciences, Professor of department "Taxes and Taxation", the Russian Economic University named after G. V. Plekhanov
Сhaik4@yandex.ru

Mamrukova O.I. PhD in Economic Sciences, Associate Professor of department "Taxes and Taxation", the Russian Economic University named after G. V. Plekhanov
olga_mief@mail.ru

The problem of the tax consequences of transfer pricing is now quite relevant to the federal and regional budgets. Transfer pricing is one of the most widespread ways of tax minimization. In the article separate provisions of the Federal law No. 227-FZ concerning control of transfer pricing from 18.07.2011 are analyzed

Keywords: tax control, transfer pricing, interdependent persons, taxation

View all articles of issue

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1

March 2024