Home  Journals  Finance and Credit  25(553) - 2013 July

Organization of work with controlled transactions in commercial bank

Available online: 2 July 2013

Subject Heading: Banking

JEL Classification: 

In the article the new rules for the control of transfer pricing for tax purposes are considered, entered to the Tax Code of the Russian Federation Section V.1., which came into force on 1 January 2012. After 2012 opportunity on the basis of the saved up practical experience to draw certain conclusions about influence of these legislative innovations on volume and structure of the tax work which is carried out in the Russian banks was presented. Some recommendations on the organization of system of collecting and information processing about controlled transactions of commercial banks are developed. The purposes and the tasks facing this system are definite. Stages of the practical actions directed on achievement of these purposes are allocated.

Keywords: controlled transactions, transfer pricing, interdependent entity, market prices

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

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