Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax control: problems are solved, questions are remain
Available online: 24 April 2012 Subject Heading: Taxation JEL Classification:
The main provisions of adopted in July 2011 Federal Law № 227-FL on transfer pricing tax control are analyzed in the article. The analysis reveals both advantages of the mentioned Law in making relations between the state and taxpayers in the field of transfer pricing control more clear and its visible drawbacks. The perspective approaches how to modernize instruments used by the tax authorities in the process of controlling transfer pricing and economic substance of transactions are offered. Keywords: transfer pricing, tax control, market price, related parties, transactions under control; advance pricing agreement, tax planning, tax minimization, VAT accounts |
ISSN 2311-9381 (Online)
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