«Theoretical & Applied Science»

www.T-Science.org p-ISSN 2308-4944 (print) e-ISSN 2409-0085 (online) SOI: 1.1/TAS DOI: 10.15863/TAS Journal Archive
ISJ Theoretical & Applied Science 04(36) 2016 ISPC Global Science, Lancaster, USA
* Scientific Article * Impact Factor 6.630
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Grigoryan MA THE TAX CONTROL OF TRANSFER PRICING: THE RUSSIAN PRACTICE AND FOREIGN EXPERIENCE.

Full Article: PDF Scientific Object Identifier: http://s-o-i.org/1.1/TAS-04-36-37 DOI: http://dx.doi.org/10.15863/TAS.2016.04.36.37 Language: Russian Citation: Grigoryan MA (2016) THE TAX CONTROL OF TRANSFER PRICING: THE RUSSIAN PRACTICE AND FOREIGN EXPERIENCE. ISJ Theoretical & Applied Science, 04 (36): 211-215. Soi: http://s-o-i.org/1.1/TAS-04-36-37 Doi: http://dx.doi.org/10.15863/TAS.2016.04.36.37
Pages: 211-215 Published: 30.04.2016 Abstract: This article deals with the problems of using tax control and improvement of transfer pricing for example Russian practice and foreign experience. The paper shows the relevance of this activity in order to prevent tax avoidance, as well as the identification and recovery of the system in favor of the budget arrears on taxes and duties. Key words: transfer pricing, tax control, tax law.

ISJ Theoretical & Applied Science 04(36) 2016