THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION
The article presents the author's denition of transfer prices and transfer pricing based on the analysis of the current legislation in Russia as well as on current economic practice. Considered state regulation of transfer pricing for the purpose of harmonization of relationship between govern...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-07-01
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| Series: | Статистика и экономика |
| Subjects: | |
| Online Access: | https://statecon.rea.ru/jour/article/view/58 |
| _version_ | 1797695026410553344 |
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| author | Alexey S. Besfamilnyy |
| author_facet | Alexey S. Besfamilnyy |
| author_sort | Alexey S. Besfamilnyy |
| collection | DOAJ |
| description | The article presents the author's denition of transfer prices and transfer pricing based on the analysis of the current legislation in Russia as well as on current economic practice. Considered state regulation of transfer pricing for the purpose of harmonization of relationship between government and business. Given the denition of the transfer pricing system in Russian Federation and the description of its main parts and connections between them, necessary for effective functioning. |
| first_indexed | 2024-03-12T03:06:18Z |
| format | Article |
| id | doaj.art-9cc58af6ee954d1b95e9d1736917d383 |
| institution | Directory Open Access Journal |
| issn | 2500-3925 |
| language | Russian |
| last_indexed | 2024-03-12T03:06:18Z |
| publishDate | 2016-07-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Статистика и экономика |
| spelling | doaj.art-9cc58af6ee954d1b95e9d1736917d3832023-09-03T14:32:51ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-07-0103101510.21686/2500-3925-2016-3-10-1557THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATIONAlexey S. Besfamilnyy0АО «МХК «Еврохим»The article presents the author's denition of transfer prices and transfer pricing based on the analysis of the current legislation in Russia as well as on current economic practice. Considered state regulation of transfer pricing for the purpose of harmonization of relationship between government and business. Given the denition of the transfer pricing system in Russian Federation and the description of its main parts and connections between them, necessary for effective functioning.https://statecon.rea.ru/jour/article/view/58трансфертная ценагосударственное регулированиеналоговый контрольсистема трансфертного ценообразованияtransfer pricegovernment regulationtax controltransfer pricing system |
| spellingShingle | Alexey S. Besfamilnyy THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION Статистика и экономика трансфертная цена государственное регулирование налоговый контроль система трансфертного ценообразования transfer price government regulation tax control transfer pricing system |
| title | THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION |
| title_full | THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION |
| title_fullStr | THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION |
| title_full_unstemmed | THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION |
| title_short | THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION |
| title_sort | concept of transfer pricing system in russian federation |
| topic | трансфертная цена государственное регулирование налоговый контроль система трансфертного ценообразования transfer price government regulation tax control transfer pricing system |
| url | https://statecon.rea.ru/jour/article/view/58 |
| work_keys_str_mv | AT alexeysbesfamilnyy theconceptoftransferpricingsysteminrussianfederation AT alexeysbesfamilnyy conceptoftransferpricingsysteminrussianfederation |