2021
DOI: 10.47059/revistageintec.v11i4.2151
|View full text |Cite
|
Sign up to set email alerts
|

Tax Regulation of Transfer Pricing: National And International Specifics

Abstract: 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 t… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1

Citation Types

0
1
0

Year Published

2023
2023
2023
2023

Publication Types

Select...
1

Relationship

0
1

Authors

Journals

citations
Cited by 1 publication
(1 citation statement)
references
References 3 publications
0
1
0
Order By: Relevance
“…Implement technology solutions to monitor, track, and document related-party transactions. Automation can help ensure accuracy, consistency, and efficiency in transfer pricing processes (Ryakhovsky, 2021). Risk Management Identify and mitigate transfer pricing-related risks by regularly reviewing and updating policies to align with changing business dynamics and regulatory developments.…”
Section: Technology and Automationmentioning
confidence: 99%
“…Implement technology solutions to monitor, track, and document related-party transactions. Automation can help ensure accuracy, consistency, and efficiency in transfer pricing processes (Ryakhovsky, 2021). Risk Management Identify and mitigate transfer pricing-related risks by regularly reviewing and updating policies to align with changing business dynamics and regulatory developments.…”
Section: Technology and Automationmentioning
confidence: 99%