Home  Journals  Finance and Credit  39(567) - 2013 October

Features of tax control in Russia over transactions between related persons

Available online: 28 October 2013

Subject Heading: Tax policy

JEL Classification: 

In the article it is noted that the international companies often resort to use of the mechanism of transfer pricing for tax optimization that allows to move the profit center to the states with optimum tax modes. As a result of such manipulations the profit which was actually got from sale of goods (rendering services) in the territory of one state, is assessed with taxes in other. Now in the Russian legislation there were new mechanisms of fight against use of the transfer prices, based on recommendations of OECD.

Keywords: transfer pricing, related parties, controlled transactions

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

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