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http://hdl.handle.net/11320/14050
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Pole DC | Wartość | Język |
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dc.contributor.author | Belykh, Vladimir | - |
dc.contributor.author | Stadnik, Tatyana | - |
dc.date.accessioned | 2022-11-18T09:16:20Z | - |
dc.date.available | 2022-11-18T09:16:20Z | - |
dc.date.issued | 2022 | - |
dc.identifier.citation | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk, Białystok 2022, s. 13-22 | pl |
dc.identifier.isbn | 978-83-67169-11-0 | - |
dc.identifier.uri | http://hdl.handle.net/11320/14050 | - |
dc.description.abstract | 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. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2, przy współpracy i wsparciu finansowym Wydziału Prawa Uniwersytetu w Białymstoku | pl |
dc.subject | transfer price | pl |
dc.subject | transfer pricing | pl |
dc.subject | transfer pricing agreement | pl |
dc.subject | transaction | pl |
dc.subject | business and tax risks | pl |
dc.title | Improving the Procedures for Concluding Transfer Pricing Agreements in Russia and Kazakhstan: a Comparative-Legal Analysis | pl |
dc.type | Book chapter | pl |
dc.rights.holder | © Copyright by Temida 2 Białystok 2022 | pl |
dc.identifier.doi | 10.15290/IPF.2022.01 | - |
dc.description.Affiliation | Vladimir Belykh - Ural State Law University, Russian Federation | pl |
dc.description.references | Belykh V.S. (2011), Transfer pricing: current status, problems and suggestions for improvement, “Taxes” No. 2. | pl |
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dc.description.references | Goncharenko L.I., Vishnevskaya N.G. (2015), Tax control of the application of transfer prices by the largest taxpayers: are the rules changes relevant?, “Taxes and taxation” No. 2. | pl |
dc.description.references | Grundel L.P. Conciliation procedures between taxpayers and tax authorities, www.cyberleninka.ru, access as of 20 September 2021. | pl |
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dc.description.references | Grundel L.P. Pricing agreements – a new form of tax control of transfer pricing in Russia, www.cyberleninka.ru, access as of 20 September 2021. | pl |
dc.description.references | Grundel L.P. (2013), Tax Regulation of Transfer Pricing in the UK, “International Accounting” No. 34. | pl |
dc.description.references | Grundel L.P. (2014), Transfer price regulation as an effective tool of tax control, “Problems of the modern economy” No. 4. | pl |
dc.description.references | Kornienko N.Y., Minina E.E., Korolev G.A., Mitrofanova E.A., Pushkareva N.A. Analysis of international and Russian experience in regulating the conclusion of multilateral pricing agreements with taxpayers, www.ftp.repec.org, access as of 20 September 2021. | pl |
dc.description.references | Kostikova E.G. (2008), Preliminary pricing agreement. Development Prospects, “Your Tax Lawyer” No. 6. | pl |
dc.description.references | Kostin A.A. (2013), Development prospects of pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation (comparative legal analysis), “Vestnik RUDN”, series of legal sciences No. 3. | pl |
dc.description.references | Kuzmin D.V. An agreement on pricing as a solution to the problem of applying transfer prices, www.cyberleninka.ru, access as of 20 September 2021. | pl |
dc.description.references | Olofinskaya J.P. (2014), Tax authorities control over transaction prices: classification of administration risks, “Proceedings of the IEA” No. 4. | pl |
dc.description.references | Shestakova E.V. (2016), The conclusion of tax agreements, “Russian Law Journal” No. 3. | pl |
dc.description.references | Volvach D.V. (2014), The practice of applying the new rules of tax control of prices in transactions between interdependent persons in Russia, “Economics. Taxes. Right” No. 1. | pl |
dc.description.references | Tax Code of the Republic of Kazakhstan of December 25, 2017 No. 120–VI (“Kazakhstanskaya Pravda” dated December 26, 2017, No. 247, article 609 with subsequent amendments). | pl |
dc.description.references | Tax Code of the Russian Federation of July 31, 1998 N 146-FZ (“Collection of Legislation of the Russian Federation”, 1998, No. 31, page 3824, articles 105.19, 105.21, 105.22, 333.33 with subsequent amendments). | pl |
dc.description.references | The Federal Law of the Russian Federation “On Amendments to Part One of the Tax Code of the Russian Federation” dated 17.02.2021. No. 6-FL (“Official Internet portal of legal information” (www.pravo.gov.ru), dated February 17, 2021, paragraph 14). | pl |
dc.description.references | The Law of the Republic of Kazakhstan “On Transfer Pricing” dated 05.07.2008. No. 67–IV (“Kazakhstanskaya Pravda” dated July 19, 2008, No. 160, articles 2, 4, 5 with subsequent amendments). | pl |
dc.description.references | Decree of the Government of the Republic of Kazakhstan “On approval of the Rules for concluding an Agreement on the use of transfer pricing” dated 24.11.2011. No. 1197 (“Kazakhstanskaya Pravda” dated January 10, 2012, No. 8–9, with subsequent amendments). | pl |
dc.description.firstpage | 13 | pl |
dc.description.lastpage | 22 | pl |
dc.identifier.citation2 | Investments and Public Finance, editors Svetlana Moroz, Urszula K. Zawadzka-Pąk | pl |
dc.conference | 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 | pl |
dc.identifier.orcid | 0000-0002-8736-8849 | - |
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 |
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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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