THE USE OF DIFFERENT METHODS OF TRANSFER PRICING: MATTERS OF CURRENT INTEREST
Improving tax control over the use of transfer pricing mechanisms in order to minimize tax is a major policy priority for every country. The need for regulation in this area is dictated by the ongoing globalization of business as well as the possibility of implementing complex transactions with resi...
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Format: | Article |
Language: | Russian |
Published: |
Government of the Russian Federation, Financial University
2017-10-01
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Series: | Финансы: теория и практика |
Subjects: | |
Online Access: | https://financetp.fa.ru/jour/article/view/453 |