Transfer pricing in taxation: problems and solutions
https://doi.org/10.29030/2309-2076-2023-16-2-115-121
Abstract
The article is devoted to a comprehensive research of transfer pricing in taxation in the Russian Federation, the reasons for the appearance of transfer prices and the main international document regulating transfer prices. The study describes the risks from the use of transfer prices and suggests ways to minimize these risks.
About the Authors
D. A. Vasiliev
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Dmitry A. Vasiliev – 4th year student, faculty of taxes, audit and business analysis
Moscow
O. V. Mandroshchenko
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Olga V. Mandroshchenko (scientific supervisor) – doctor of economic sciences, professor, Department of taxes and tax administration
Moscow
References
1. On the assessment by arbitration courts of the validity of the taxpayer's receipt of tax benefits : Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12.10.2006 No. 53. URL: https://www.consultant.ru/document/cons_doc_LAW_63894. (In Russ.).
2. Tax Code of the Russian Federation. URL: https://docs.cntd.ru/document/901714421. (In Russ.).
3. OECD (2013), OECD Guidelines for Multinational Enterprises 2011. Edition (Russian version). URL: http://dx.doi.org/10.1787/9789264203204-ru. (In Russ.).
4. On transfer pricing : Law of the Republic of Kazakhstan dated 05.07.2008 No. 67-IV. URL: https://online zakon.kz/Document/?doc_id=30194061. (In Russ.).
5. Mandroshchenko O.V. Problems of assessment and management of tax risks. Ekonomicheskij analiz: teoriya i praktika = Economic analysis: theory and practice. 2021;20(5(512)):972-986. (In Russ.).
Review
For citations:
Vasiliev D.A., Mandroshchenko O.V. Transfer pricing in taxation: problems and solutions. Economic Systems. 2023;16(2):115-121. (In Russ.) https://doi.org/10.29030/2309-2076-2023-16-2-115-121
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