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Improving the efficiency of control over transfer pricing in the Russian Federationстатья
- Автор: Krokhina Y.A.
- Журнал: Deutsche internationale Zeitschrift für zeitgenössische Wissenschaft
- Том: 2
- Номер: 10
- Год издания: 2021
- Издательство: Artmedia24
- Местоположение издательства: Satteldorf, Germany
- Первая страница: 24
- Последняя страница: 28
- Номер статьи: 5
- Аннотация: Transfer pricing as an economic and legal phenomenon is currently one of the most discussed topics affecting a large number of aspects of legal regulation . n and currently Transfer pricing is one of the most serious and urgent problems of international taxation . The tax (fiscal) authorities have a priority task to find out whether the use of transfer prices in taxpayers' transactions does not lead to the minimization of tax liabilities. The article makes an attempt to appreciate the impact of international legislation on legislation and foreign experience on the tax legislation of Russia in the field of control over transfer pricing.
- Добавил в систему: Крохина Юлия Александровна