ISSN: 2311-5998

Вестник Университета имени О.Е. Кутафина (МГЮА)

Опубликовано в номере 9 за 2018 год

DOI: 10.17803/2311-5998.2018.49.9.117-124

Автор: Соболь О. С. / Author: O. S. SOBOL


Аннотация: The proposed article analyzes the tax aspects of determining prices in transactions between related parties. The price policy of the related parties should ensure compliance with the market pricing mechanism, which is the subject of tax control by the Federal tax service. The establishment of market prices for transactions between related parties is based on the price parameters of comparable competitive transactions. The tax code of the Russian Federation defines the criteria for the comparability of transactions, rules for functional analysis to identify comparable transactions, establishes methods for determining income for tax purposes on transactions between related parties. The procedure for determining prices and (or) applying pricing methods in controlled transactions is the subject of a pricing agreement for tax purposes.

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Количество просмотров статьи (c 01/12/2014): 1887

Ключевые слова: interdependent persons, transfer pricing, tax control, comparability of transaction terms, functional analysis, methods of pricing, pricing agreement.


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