TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative e...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2017-10-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/827 |
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| _version_ | 1832541937860608000 |
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| author | A. Ardashev |
| author_facet | A. Ardashev |
| author_sort | A. Ardashev |
| collection | DOAJ |
| description | The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative effects. Such risks shall be recognized during upgrade of exciting tax mechanisms. The author noted that ignoring of similar features of mechanisms of tax control of transfer pricing can turn back decrease in level of tax income and redistribution of such income in other tax jurisdictions. |
| format | Article |
| id | doaj-art-0436b22caf9f413e8aacb3fd98e0a1fe |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2017-10-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-0436b22caf9f413e8aacb3fd98e0a1fe2025-02-04T08:27:52ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-10-010105255827TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROLA. Ardashev0ФГБОУ ВО "Финансовый университет при Правительстве Российской Федерации"The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative effects. Such risks shall be recognized during upgrade of exciting tax mechanisms. The author noted that ignoring of similar features of mechanisms of tax control of transfer pricing can turn back decrease in level of tax income and redistribution of such income in other tax jurisdictions.https://vestnik.guu.ru/jour/article/view/827institutionalismcontrolled transactionstax controlincome taxwashing out of tax basestransfer pricing |
| spellingShingle | A. Ardashev TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL Вестник университета institutionalism controlled transactions tax control income tax washing out of tax bases transfer pricing |
| title | TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL |
| title_full | TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL |
| title_fullStr | TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL |
| title_full_unstemmed | TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL |
| title_short | TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL |
| title_sort | tax control of transfer prices institutional aspects of control |
| topic | institutionalism controlled transactions tax control income tax washing out of tax bases transfer pricing |
| url | https://vestnik.guu.ru/jour/article/view/827 |
| work_keys_str_mv | AT aardashev taxcontroloftransferpricesinstitutionalaspectsofcontrol |