State Regulation of Transfer Pricing Stages and Prospects of Its Development in the Epoch of Digital Economy

Kakaulina, M. O.; Khmura, S.V.

doi:10.15826/vestnik.2019.18.5.033

Cited by 2 publications

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“…In particular, the methods for determining the conformity of the applied prices are imperfect. Their use is hindered by the following factors: 1) the complex search for a similar transaction between noninterdependent counterparties; 2) the need to seriously adjust accounting, transaction indicators and price indicators for their comparison; 3) difficulties in collecting information about foreign affiliates involved in a controlled transaction (Kakaulina, Khmura: 2019).…”

Section: Resultsmentioning

confidence: 99%

Tax Regulation of Transfer Pricing: National And International Specifics

Ryakhovsky¹,

Ukhina²,

Duborkina³

et al. 2021

revistageintec

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This article studies the main provisions and features of transfer pricing regulation in the Russian and international tax practice. In the context of the transition to the digital economy, the current transfer pricing methods fail to match modern business models in terms of approaches to value creation. Thus, it is necessary to examine the main aspects of developing the state regulation of transfer pricing in the Russian Federation to determine the main shortcomings of the Russian price control in controlled transactions. The article presents the typical features of controlled transactions and the prospective use of blockchain technology in the management of transfer pricing.

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Section: Resultsmentioning

confidence: 99%

Tax Regulation of Transfer Pricing: National And International Specifics

Ryakhovsky¹,

Ukhina²,

Duborkina³

et al. 2021

revistageintec

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show abstract

“…Следует отметить, что на практике метод сопоставимых рыночных цен применяется довольно редко в связи с тем, что информация о ценах в аналогичных сделках с идентичными товарами не всегда является общедоступной. Наиболее развитые государства придерживаются в данном аспекте «принципа длинной руки», согласно которому взаимозависимые компании обязаны продавать выпускаемую ими продукцию по тем же ценам, как если бы они реализовывали ее третьим, независимым от них компаниям [2].…”

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The Essence of Transfer Pricing Mechanism and Risks of International Companies Arising with its Use

Tsyganova

2023

Vestn. Ross. èkon. univ. im. G. V. Plehanova

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Today companies, including international ones function in harsh conditions of external instability, thus they try to optimize their financial results in different ways. One of them is mechanism of transfer pricing, which gives an opportunity to redistribute cash flows inside the company and thus to minimize taxes to state and to optimize final finance result. The article discusses the essence of the mechanism of transfer pricing used by international companies and identifies external and internal goals of its use. The author studies legislative base of transfer pricing, analyzes the current methods applied to control deals between interdependent persons, finds their key characteristics and possibility of use. It was found out that transfer pricing is subject to strict control on the part of tax bodies and it can lead to serious finance risks of companies. They are risks arising directly in case mechanism of transfer pricing is used and risks of insufficient, ‘thin’ capitalization. Taking these indicators into account can help forecast and later minimize potential finance risks of the company.

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State Regulation of Transfer Pricing Stages and Prospects of Its Development in the Epoch of Digital Economy

Abstract: Get to know us 4 Doing business in Cyprus 7 Personal Taxation 9 Tax calendar 44 Electronic Submissions of tax returns 45 Accounting books and records 45 Interest and penalties 46

Cited by 2 publications

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Tax Regulation of Transfer Pricing: National And International Specifics

Tax Regulation of Transfer Pricing: National And International Specifics

The Essence of Transfer Pricing Mechanism and Risks of International Companies Arising with its Use

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