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Influence of the new rules of transfer pricing on the possibility of express-profit tax introduction


Vasiliy Anischenko
(about the author)

Anischenko Vasiliy Arnolydovich – Postgraduate student, Academic Department of Taxes and Taxation, Plekhanov Russian University of Economics, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 9 / May, 2014



Keywords: excess-profit tax, hydrocarbon production taxification, subsurface use, transfer pricing


Citation:
Vasiliy Anischenko (2014). Influence of the new rules of transfer pricing on the possibility of express-profit tax introduction. Russian Journal of Entrepreneurship, 15(9), 118-128. — url: http://bgscience.ru/com/lib/4653


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Abstract:

The article deals with the problems of tax mechanisms usage for capture of the natural (oil and gas) rents using the excess-profit tax. The possibility of excess-profit tax introduction taking into account new Russian rules for transfer pricing is researched. The global experience of using tax mechanisms for capture of the natural (oil and gas) rent is analyzed.







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