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
Materias:	ценообразование для целей налогообложения контролируемые сделки налоговые проверки полномочия налоговых органов Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/0dcce4c067994f4e9d31394c6554715f
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spelling	oai:doaj.org-article:0dcce4c067994f4e9d31394c6554715f2021-12-03T07:43:14ZSPECIAL 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 PARTIES1816-42772686-8415https://doaj.org/article/0dcce4c067994f4e9d31394c6554715f2016-01-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/30https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415In 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 due to the lack of the appropriate delineation of authority conducting field and/or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties.N. MamikonyanPublishing House of the State University of Managementarticleценообразование для целей налогообложенияконтролируемые сделкиналоговые проверкиполномочия налоговых органовSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 167-171 (2016)
institution	DOAJ
collection	DOAJ
language	RU
topic	ценообразование для целей налогообложения контролируемые сделки налоговые проверки полномочия налоговых органов Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	ценообразование для целей налогообложения контролируемые сделки налоговые проверки полномочия налоговых органов Sociology (General) HM401-1281 Economics as a science HB71-74 N. Mamikonyan 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
description	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 due to the lack of the appropriate delineation of authority conducting field and/or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties.
format	article
author	N. Mamikonyan
author_facet	N. Mamikonyan
author_sort	N. Mamikonyan
title	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
title_short	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
title_full	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
title_fullStr	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
title_full_unstemmed	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
title_sort	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
publisher	Publishing House of the State University of Management
publishDate	2016
url	https://doaj.org/article/0dcce4c067994f4e9d31394c6554715f
work_keys_str_mv	AT nmamikonyan specialaspectsofdelineationofauthoritybetweenfieldandordesktaxauditorauditofcompletenessofthecalculationandpaymentoftaxesassociatedwithtransactionsbetweenrelatedparties
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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

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