SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES

In the modern context monitoring transfer pricing on the part of state authorities and tax adjustments of controlled transactions between associated and independent parties are vital for the economy and budget of the country. The article is devoted to the correct interpretation of the legislation du...

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Autor principal: N. Mamikonyan
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2016
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Acceso en línea:https://doaj.org/article/0dcce4c067994f4e9d31394c6554715f
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