List of publications on a keyword: «transfer pricing»
Экономика
FSAEI of HE «National Nuclear Research University MEPhI» , Москва г
«Disadvantages of rules of regulation of transfer pricing in the Russian Federation and ways of their improvement»
Transfer pricing is an effective way to rise a competitiveness of vertical integrated companies and global value chains. This article considers advantages and shortcomings in the regulation of transfer pricing in Russia, describes examples, which show that tax authorities are not interested in cooperation with companies. There are some methods for improving tax legislation.
Экономика (экономическая теория, финансы, бухгалтерский учет, статистика и др.)
FGBOU VO "Sankt-Peterburgskii gosudarstvennyi ekonomicheskii universitet" , Санкт-Петербург г
«Экономическая безопасность России и государственный контроль трансфертных практик»
Economic growth in the context of global intercountry competition is provided on the basis of the state policy of supporting national development. The effectiveness of such a policy is determined by the ability of the state to ensure transparency and completeness of control over the movement of resources, including the potential for outflow of resources to countries with more attractive business conditions, in particular, through transfer pricing.