Home  Journals  International Accounting  6(138) - 2010 June

Impact analysis of transfir pricing on the company activity and its taxability. The development prospects of international and Russian legislation

Available online: 7 June 2010

Subject Heading: Taxation

JEL Classification: 

In the modern world economy, the problem of controlling of transfer pricing becomes more actual and actual. The current situation of controlling of transfer pricing in the world and the Russian legislation had analyzed in the present work. Future ways of development of international and Russian laws had observed and analyzed. It was concluded that the existing legislation on the one hand has the possibility to undertake unfair practice of tax optimization and on the other hand has the possibility of double taxation for the company in the different countries.

Keywords: Transfer Pricing, arm's length principle dynamics, holding, Organization for Economic Cooperation and Development

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive