Abstract. At present, belt grinding is widely used in the leading branches of the national economy. The rotary belt grinding process has a complex stochastic nature, which leads to a dispersion of product quality parameters and does not allow to use all possibilities of this method, due to the lack of an adequate mathematical description of the process. The article is devoted to the development of the theoretical and probabilistic model of the rotary belt grinding process.

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The article provides a comparative analysis of the procedure for considering and concluding transfer pricing agreements in the countries of the Organization for Economic Cooperation and Development, the Russian Federation and the Republic of Kazakhstan. The issues of determining the parties to the transfer pricing agreement, introducing amendments and additions to them, the timing of the final decision on the application of entrepreneurs to conclude an agreement, as well as the list of documents required for its signing are to be investigated. The discussions of civil scientists regarding the interpretation of the nature of agreements on pricing, namely, referring them to one of the types of tax control or to a contractual form of regulation of relations in the field of taxation have been studied and reflected. The positive and negative aspects of transfer pricing agreements for the state and business have been identifi ed. It is noted that pricing agreements can help achieve a balance of public and private interests, neutralize the negative aspects of the use of transfer prices, including reducing numerous disputes and litigation between entrepreneurs and government agencies. Proposals were made to amend and supplement the legislation on transfer pricing in Russia and Kazakhstan in terms of improving the procedure for concluding transfer pricing agreements for tax purposes.

Abstract. These days, in the manufacture of units and mechanisms of ships, aircraft and other technological machines, industrial robots, long-sized products from D 16 (Standart GOST-R) aluminum alloy are used, for the processing of which a complex for belt rotary grinding has been developed. The outcome measures of the rotary belt grinding process depend on the cutting forces generated during the processing process. According to cutting forces, process stability is diagnosed, values of surface roughness indices, temperatures and cutting modes are calculated according to displacement balance equation. The article is devoted to obtaining a mathematical model establishing the relationship between the tangential component of the cutting force and cutting modes during belt rotary grinding of D 16 aluminum alloy.