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...

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Autor principal: A. Ardashev
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2018
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Acceso en línea:https://doaj.org/article/2e91dd35d21945648a6b5443f7c27676
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