TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING

The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered. Regulation of prices formed in the process of intra-group operations, has passed several stages in its development. Nowadays, there are vari...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	A. Ardashev
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2018
Materias:	«безопасные гавани» arm’s length principle base erosion safe-harbor rules tax regulation transfer pricing Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/2e91dd35d21945648a6b5443f7c27676
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:2e91dd35d21945648a6b5443f7c27676
record_format	dspace
spelling	oai:doaj.org-article:2e91dd35d21945648a6b5443f7c276762021-12-03T07:43:26ZTRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING1816-42772686-841510.26425/1816-4277-2018-9-79-84https://doaj.org/article/2e91dd35d21945648a6b5443f7c276762018-09-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1143https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered. Regulation of prices formed in the process of intra-group operations, has passed several stages in its development. Nowadays, there are various approaches, which are often used in practice, as an alternative to each other. The problems associated with applying the arm’s length principle in practice are outlines in the article. The solution of these problems consist of the development of hybrid approaches that combine certain elements of the exist approaches and those used at present. Such a decision seems to be a temporary measure, since methods based on the arm’s length principle seems to be sucient, but with the assumption that the information required for their application will be available.A. ArdashevPublishing House of the State University of Managementarticle«безопасные гавани»arm’s length principlebase erosionsafe-harbor rulestax regulationtransfer pricingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 9, Pp 79-84 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	«безопасные гавани» arm’s length principle base erosion safe-harbor rules tax regulation transfer pricing Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	«безопасные гавани» arm’s length principle base erosion safe-harbor rules tax regulation transfer pricing Sociology (General) HM401-1281 Economics as a science HB71-74 A. Ardashev TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
description	The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered. Regulation of prices formed in the process of intra-group operations, has passed several stages in its development. Nowadays, there are various approaches, which are often used in practice, as an alternative to each other. The problems associated with applying the arm’s length principle in practice are outlines in the article. The solution of these problems consist of the development of hybrid approaches that combine certain elements of the exist approaches and those used at present. Such a decision seems to be a temporary measure, since methods based on the arm’s length principle seems to be sucient, but with the assumption that the information required for their application will be available.
format	article
author	A. Ardashev
author_facet	A. Ardashev
author_sort	A. Ardashev
title	TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
title_short	TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
title_full	TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
title_fullStr	TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
title_full_unstemmed	TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
title_sort	transfer pricing: directions of the improvements of the tax base formation regulating
publisher	Publishing House of the State University of Management
publishDate	2018
url	https://doaj.org/article/2e91dd35d21945648a6b5443f7c27676
work_keys_str_mv	AT aardashev transferpricingdirectionsoftheimprovementsofthetaxbaseformationregulating
_version_	1718373620546273280

TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING

Ejemplares similares