Tax Control of Transfer Pricing

被引：0
|
作者：
Bezrukov, Gennady G. [1 ]
Kozyrev, Artyom, V [2 ]
机构：
[1] Ural State Univ Econ, 8 Marta Narodnoy Voli St,62-45, Ekaterinburg 620144, RF, Russia
[2] Interdist Off Fed Tax Serv Russia 16 Sverdlosk Ob, Nizhny Tagil 622001, Sverdlovsk Obla, Russia
来源：
UPRAVLENETS-THE MANAGER | 2015年 / 01期
关键词：
TAX CONTROL; TRANSFER PRICING; TRANSNATIONAL CORPORATION; RELATED PARTIES;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The paper provides the results of the analysis of transfer pricing development in the world practice. The stages of formation of transfer pricing in the Russian Federation including amendments to the Tax Code of the Russian Federation in 2011 are considered. The authors highlight the role of tax control in the sphere of transfer pricing and determine the directions for improving control in the Russian Federation.
引用
收藏
页码：28 / 32
页数：5
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