Home  Journals  Finance and Credit  26(410) - 2010 July

Improvement of the principles of the determination of the prices for purposes of taxation and the consolidation of taxpayers for the purpose of the association of tax base for tax of the profit

Available online: 16 July 2010

Subject Heading: Tax policy

JEL Classification: 

On February 24, 2010 at Plekhanov RAE there was an interuniversity scientific workshop themed: «Improving the principles for determining prices for tax purposes and the consolidation of the taxpayers in order to join the tax base for profit tax» based on draft federal laws: «On Amendments to Part One and Part Two of the RF Tax Code in connection with the improvement of the principles for determining prices for tax purposes» and «On Amendments to Part One and Part Two of the RF Tax Code in connection with the creation of a consolidated group of taxpayers». Workshop was organized by Chair of taxes of Plekhanov RAE (Finance Department). The event was attended by representatives of universities from Moscow and other cities of Russia - total more than 60 people, of which 20 are special guests. Problems of improving monitoring of transfer pricing for tax purposes were in the center of scientific debate. Workshop participants acknowledged the need for a reliable and practical methods used in determining the relation of transaction prices to market prices for tax purposes. In accordance with this journal's profile, the analysis summarizes results of scientific debate.

Keywords: tax control, transfer pricing, market prices, comparable transactions, controllable transactions

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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