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THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION

Alexey S. Besfamilnyy

Статистика и экономика, Vol 0, Iss 3, Pp 10-15 (2016)

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Bibliographic Details
Title THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION
Authors Alexey S. Besfamilnyy
Publication Year
2016
Source
Статистика и экономика, Vol 0, Iss 3, Pp 10-15 (2016)
Description
The article presents the author's denition of transfer prices and transfer pricing based on the analysis of the current legislation in Russia as well as on current economic practice. Considered state regulation of transfer pricing for the purpose of harmonization of relationship between government and business. Given the denition of the transfer pricing system in Russian Federation and the description of its main parts and connections between them, necessary for effective functioning.
Document Type
article
Language
Russian
Publisher Information
Plekhanov Russian University of Economics, 2016.
Subject Terms
трансфертная цена, государственное регулирование, налоговый контроль, система трансфертного ценообразования, transfer price, government regulation, tax control, transfer pricing system, Economics as a science, HB71-74
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