Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Organization of work with controlled transactions in commercial bank
Available online: 2 July 2013 Subject Heading: Banking JEL Classification:
In the article the new rules for the control of transfer pricing for tax purposes are considered, entered to the Tax Code of the Russian Federation Section V.1., which came into force on 1 January 2012. After 2012 opportunity on the basis of the saved up practical experience to draw certain conclusions about influence of these legislative innovations on volume and structure of the tax work which is carried out in the Russian banks was presented. Some recommendations on the organization of system of collecting and information processing about controlled transactions of commercial banks are developed. The purposes and the tasks facing this system are definite. Stages of the practical actions directed on achievement of these purposes are allocated. Keywords: controlled transactions, transfer pricing, interdependent entity, market prices |
ISSN 2311-8709 (Online)
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