Рубрика: ВЕКТОР ЮРИДИЧЕСКОЙ НАУКИ
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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