TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative e...
| Tác giả chính: | |
|---|---|
| Định dạng: | Bài viết |
| Ngôn ngữ: | English |
| Được phát hành: |
Publishing House of the State University of Management
2017-10-01
|
| Loạt: | Вестник университета |
| Những chủ đề: | |
| Truy cập trực tuyến: | https://vestnik.guu.ru/jour/article/view/827 |