Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax regulation for transfer pricing in the United Kingdom
Available online: 15 September 2013 Subject Heading: Foreign experience JEL Classification:
In the article a legal framework for tax regulation of transfer pricing in the United Kingdom are considered. The methodological aspects for monitoring of transfer pricing applications, corporate self-control principles, and algorithm to determine market prices are described. This concept of "Precautionary Measures" to control prices, as well as features particularities of transfer pricing transactions is analyzed. Keywords: tax regulation of transfer pricing, market price, pricing agreements |
ISSN 2311-9381 (Online)
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