APPLYING OF TRANSFER PRICING TAX CONTROL INTERNATIONAL EXPERIENCE IN RUSSIA IN CONDITIONS OF MODERN ECONOMY

The author describes the main methods of tax control of transfer pricing, which are used in Russia and in the world. He also analyzes the international experience of applying these methods and evaluates the possibility of implementing individual principles of transfer pricing tax control international practice in the conditions of Russian tax legislation.

Authors

Publication Details

Journal
EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
Published
2025-01-01
DOI
https://doi.org/10.36871/ek.up.p.r.2025.04.01.007
Primary Topic
Economic and Technological Developments in Russia
Type
article
Field-Weighted Citation Impact
0.00
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article

APPLYING OF TRANSFER PRICING TAX CONTROL INTERNATIONAL EXPERIENCE IN RUSSIA IN CONDITIONS OF MODERN ECONOMY

Nikita I. Alekhnovich
EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
Economic and Technological Developments in Russia
article

APPLYING OF TRANSFER PRICING TAX CONTROL INTERNATIONAL EXPERIENCE IN RUSSIA IN CONDITIONS OF MODERN ECONOMY

Nikita I. Alekhnovich
article en

Abstract

The author describes the main methods of tax control of transfer pricing, which are used in Russia and in the world. He also analyzes the international experience of applying these methods and evaluates the possibility of implementing individual principles of transfer pricing tax control international practice in the conditions of Russian tax legislation.

EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYAVol. 4/1(157)
Openalex Percentile: Top 86%
Economic and Technological Developments in Russia
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