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The Practice of Tax Control over Transfer Pricing in Russia


Aleksandra Valeeva
(about the author)

Valeeva Aleksandra Vadimovna – Postgarduate Student, Chair of Finance, Currency and Credit, Institute of Financial Management, State University of Management, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 12-1 / December, 2010



Keywords: cost method, method of comparable market prices, tax authorities, tax control, tax law, transfer pricing, transfer pricingmethods


Citation:
Aleksandra Valeeva (2010). The Practice of Tax Control over Transfer Pricing in Russia. Russian Journal of Entrepreneurship, 11(12), 178-184. — url: http://bgscience.ru/com/lib/2522


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Abstract:

On the basis of available information on tax disputes the author analyzes the practice of tax control over transfer pricing in Russia.







References:
1. Nalogovyy Kodeks Rossiyskoy Federatsii.
2. Nepesov K.A. Nalogovye aspekty transfertnogo tsenoobrazovaniya. Sravnitelnyy analiz opyta Rossii i zarubezhnyh stran. – M.: Volters Kluver, 2007. – S. 304.
3. Spravochno-pravovaya sistema «Konsultant Plyus». [Elektronnyy resurs]. – Rezhim dostupa: http://www.consultant.ru.
4. Informatsionno-pravovoy portal «Garant». [Elektronnyy resurs]. – Rezhim dostupa: http://www.garant.ru/.
5. 2007 Global Transfer Pricing Survey. / Ernst & Young. – 2007.