Home  Journals  Finance and Credit  3(483) - 2012 January

Tax control: problems are solved, questions remain

Available online: 19 January 2012

Subject Heading: Tax policy

JEL Classification: 

The main provisions of adopted in July 2011 Federal Law № 227-FL on transfer pricing tax control are analyzed in the article. The analysis reveals both advantages of the mentioned Law in making relations between the state and taxpayers in the field of transfer pricing control more clear and its visible drawbacks. The perspective approaches how to modernize instruments used by the tax authorities in the process of controlling transfer pricing and economic substance of transactions are offered.

Keywords: transfer pricing, tax control, market price, related parties, transactions under control, advance pricing agreement, tax planning, tax minimization, VAT accounts

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

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