List of publications on a keyword: «transfer prices»
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.