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http://hdl.handle.net/11320/14050
Tytuł: | Improving the Procedures for Concluding Transfer Pricing Agreements in Russia and Kazakhstan: a Comparative-Legal Analysis |
Autorzy: | Belykh, Vladimir Stadnik, Tatyana |
Słowa kluczowe: | transfer price transfer pricing transfer pricing agreement transaction business and tax risks |
Data wydania: | 2022 |
Data dodania: | 18-lis-2022 |
Wydawca: | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku |
Źródło: | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 13-22 |
Konferencja: | The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", Almaty, Republic of Kazakhstan, 23-24 September 2021 |
Abstrakt: | The article provides a comparative analysis of the procedure for considering and concluding transfer pricing agreements in the countries of the Organization for Economic Cooperation and Development, the Russian Federation and the Republic of Kazakhstan. The issues of determining the parties to the transfer pricing agreement, introducing amendments and additions to them, the timing of the final decision on the application of entrepreneurs to conclude an agreement, as well as the list of documents required for its signing are to be investigated. The discussions of civil scientists regarding the interpretation of the nature of agreements on pricing, namely, referring them to one of the types of tax control or to a contractual form of regulation of relations in the field of taxation have been studied and reflected. The positive and negative aspects of transfer pricing agreements for the state and business have been identifi ed. It is noted that pricing agreements can help achieve a balance of public and private interests, neutralize the negative aspects of the use of transfer prices, including reducing numerous disputes and litigation between entrepreneurs and government agencies. Proposals were made to amend and supplement the legislation on transfer pricing in Russia and Kazakhstan in terms of improving the procedure for concluding transfer pricing agreements for tax purposes. |
Afiliacja: | Vladimir Belykh - Ural State Law University, Russian Federation |
URI: | http://hdl.handle.net/11320/14050 |
DOI: | 10.15290/IPF.2022.01 |
ISBN: | 978-83-67169-11-0 |
metadata.dc.identifier.orcid: | 0000-0002-8736-8849 |
Typ Dokumentu: | Book chapter |
Właściciel praw: | © Copyright by Temida 2 Białystok 2022 |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe", 23-24 September 2021 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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V_Belykh_T_Stadnik_Improving_the_Procedures_for_Concluding_Transfer_Pricing.pdf | 119,25 kB | Adobe PDF | Otwórz |
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