Topical issues of transfer pricing for tax purposes

Автор: Samokhvalova K.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 4-2 (98), 2023 года.

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The article deals with the analysis of transfer pricing tax administration in the Russian Federation, the identification of key issues in this area and the development of recommendations for solving the problems. The author explores the concept of transfer pricing for tax purposes, analyzes transfer pricing methods and identifies the problems that taxpayers and tax authorities face in tax control of transfer pricing. Based on the research, the author proposes measures to improve tax administration of transfer pricing.

Transfer pricing, related parties, controlled transactions, transfer pricing methods, tax control

Короткий адрес: https://sciup.org/170198801

IDR: 170198801   |   DOI: 10.24412/2411-0450-2023-4-2-130-135

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