Home  Journals  Finance and Credit  38(470) - 2011 October

Transfer pricing control - factor of competitiveness of state tax system

Available online: 20 October 2011

Subject Heading: Taxation

JEL Classification: 

Transfer pricing gives broad possibilities for distribution of profit not only between associated companies, but also for moving tax bases between countries. The article deals with general principles of transfer pricing regulations, which have been developed by the international practice. According to the world experience, the creation of such efficient rules is one of key factors determining the competitiveness of tax systems in different countries.

Keywords: transfer pricing, competitiveness of tax system, transfer pricing methods, tax competitiveness, general anti-avoidance rules

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

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