International Accounting

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

International Accounting

40(238) - 2012 October

Tax control of transfer pricing: problems, innovations of legislation and tendency of increase of efficiency

Vol. 15, Iss. 40, OCTOBER 2012

Available online: 29 October 2012

Subject Heading: Taxation

JEL Classification:

Chikovskay L.A. Doctor of Economic Sciences, Professor of department "Taxes and Taxation", the Russian Economic University named after G. V. Plekhanov
Сhaik4@yandex.ru

Mamrukova O.I. PhD in Economics, Associate Professor of department "Taxes and Taxation", the Russian Economic University named after G. V. Plekhanov
olga_mief@mail.ru

The problem of tax consequences of use of the transfer prices for federal and regional budgets is very urgent now. Transfer pricing is one of the most widespread ways of minimization of taxes. In the article separate provisions of the Federal law № 227-FZ concerning control of transfer pricing from 18.07.2011 are analyzed.

Keywords: tax control, transfer pricing, interdependent persons, taxation

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4

April 2024