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Methods for Determination of Transfer Prices for Tax Purposes


Tatyyana Lemeskina
(about the author)

Lemeskina Tatyyana Vasilyevna – Associate Professor of the Chair of Finance, Siberian Federal University, Krasnoyarsk

Published in:
Russian Journal of Entrepreneurship
– № 24 / December, 2012



Keywords: pricing methods, tax regulation, transfer pricing


Citation:
Tatyyana Lemeskina (2012). Methods for Determination of Transfer Prices for Tax Purposes. Russian Journal of Entrepreneurship, 13(24), 256-260. — url: http://bgscience.ru/com/lib/3997


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Abstract:

Analysis made in the article deals with the legislative changes with respect to taxation of transfer pricing. To correctly choose the way of determining the prices in case of transfer pricing for tax purposes, a set of related methods permitted by law is considered.







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