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Tax Control over Transfer Pricing: Innovations and Challenges


Elena Mazoruk
(about the author)

Mazoruk Elena Sergeevna – Postgraduate Student, Department of Taxes and Taxation, Plekhanov Russian University of Economics, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 16 / August, 2012



Keywords: tax control, transfer prices, transfer pricing methods


Citation:
Elena Mazoruk (2012). Tax Control over Transfer Pricing: Innovations and Challenges. Russian Journal of Entrepreneurship, 13(16), 135-140. — url: http://bgscience.ru/com/lib/3794


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Abstract:

New transfer pricing control tax legislation came into effect on January 1, 2012 in Russia. The article reveals a number of shortcomings of the new legislation that may affect the efficiency of tax control and cause additional costs for the tax authorities and taxpayers. The article gives recommendations on amendments to the new provisions of the Tax Code of the RF in the part of the approach to the market level of margin determination.







References:
1. Nalogovyy kodeks Rossiyskoy Federatsii (chasty pervaya) ot 31.07.1998
№ 146-FZ (red. ot 30.03.2012).
2. Kontseptsiya proekta Federalnogo zakona «O vnesenii izmeneniy v chasty pervuyu i chasty vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v svyazi s sovershenstvovaniem printsipov opredeleniya tsen dlya tseley nalogooblozheniya» [Elektronnyy resurs]. – Rezhim dostupa: http://taxpravo.ru/zakonodatelstvo/statya-90573-kontseptsiya_federalnogo_zakona_o_nalogooblojenii_transfertnogo_tsenoobrazovaniya_st40_nk_rf.
3. Organization for Economic Cooperation and Development, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 OECD | Aug 2010 | [Elektronnyy resurs]. – Rezhim dostupa: http://www.ebookee.com/OECD-Transfer-Pricing-Guidelines-for-Multinational-Enterprises-and-Tax-Administrations-2010_714733.html.