TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL

The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative e...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	A. Ardashev
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	institutionalism controlled transactions tax control income tax washing out of tax bases transfer pricing Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/0436b22caf9f413e8aacb3fd98e0a1fe
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:0436b22caf9f413e8aacb3fd98e0a1fe
record_format	dspace
spelling	oai:doaj.org-article:0436b22caf9f413e8aacb3fd98e0a1fe2021-12-03T07:43:23ZTAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL1816-42772686-8415https://doaj.org/article/0436b22caf9f413e8aacb3fd98e0a1fe2017-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/827https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative effects. Such risks shall be recognized during upgrade of exciting tax mechanisms. The author noted that ignoring of similar features of mechanisms of tax control of transfer pricing can turn back decrease in level of tax income and redistribution of such income in other tax jurisdictions.A. ArdashevPublishing House of the State University of Managementarticleinstitutionalismcontrolled transactionstax controlincome taxwashing out of tax basestransfer pricingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 10, Pp 52-55 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	institutionalism controlled transactions tax control income tax washing out of tax bases transfer pricing Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	institutionalism controlled transactions tax control income tax washing out of tax bases transfer pricing Sociology (General) HM401-1281 Economics as a science HB71-74 A. Ardashev TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
description	The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative effects. Such risks shall be recognized during upgrade of exciting tax mechanisms. The author noted that ignoring of similar features of mechanisms of tax control of transfer pricing can turn back decrease in level of tax income and redistribution of such income in other tax jurisdictions.
format	article
author	A. Ardashev
author_facet	A. Ardashev
author_sort	A. Ardashev
title	TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
title_short	TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
title_full	TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
title_fullStr	TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
title_full_unstemmed	TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
title_sort	tax control of transfer prices: institutional aspects of control
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/0436b22caf9f413e8aacb3fd98e0a1fe
work_keys_str_mv	AT aardashev taxcontroloftransferpricesinstitutionalaspectsofcontrol
_version_	1718373671755579392

TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL

Ejemplares similares