UDC 336.225

FOREIGN EXPERIENCE IN TRANSFER PRICING CONTROL

Ivanov Alexey Evgenievich1, Dzuba Evgenia Alexandrovna2
1South Ural State University, associate professor of chair «Economics, Management and Investment»
2South Ural State University, student of chair «Economics, Management and Investment»

Abstract
The article defines the preconditions for the development of international law and national legal acts of individual countries, governing transfer pricing. The pricing methods, used in most countries in the implementation of tax control, was allocated. The authors concluded that the domestic anti-transfer legislation is ongoing integration in the international legal framework.

Keywords: anti-transfer legislation, pricing methods, tax control, transfer prices


Category: 08.00.00 Economics

Article reference:
Foreign experience in transfer pricing control // Modern scientific researches and innovations. 2014. № 5. P. 2 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2014/05/33933

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