Justification for new market price tax regulations
Автор: Rybaltovskaya N.K.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Актуальная тема
Статья в выпуске: 4 (151), 2014 года.
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The author analyzes the implications of the Federal Law of July 18, 2011 № 227 -FZ, which sets new rules for pricing and state control over market prices for tax purposes. Discussed in detail the sources of information on market prices and the problems arising from their use by Russian companies. Investigated methods of calculating prices during the controlled transactions. Recommendations on the rationale of market prices in the case of tax audits of the Federal Tax Service.
Market prices, tax control, pricing rules, controlled transactions
Короткий адрес: https://sciup.org/170172658
IDR: 170172658