SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES
In the modern context monitoring transfer pricing on the part of state authorities and tax adjustments of controlled transactions between associated and independent parties are vital for the economy and budget of the country. The article is devoted to the correct interpretation of the legislation du...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2016-01-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/30 |
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| _version_ | 1832542148797399040 |
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| author | N. Mamikonyan |
| author_facet | N. Mamikonyan |
| author_sort | N. Mamikonyan |
| collection | DOAJ |
| description | In the modern context monitoring transfer pricing on the part of state authorities and tax adjustments of controlled transactions between associated and independent parties are vital for the economy and budget of the country. The article is devoted to the correct interpretation of the legislation due to the lack of the appropriate delineation of authority conducting field and/or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties. |
| format | Article |
| id | doaj-art-0dcce4c067994f4e9d31394c6554715f |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-0dcce4c067994f4e9d31394c6554715f2025-02-04T08:27:42ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-01-010116717130SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIESN. Mamikonyan0ФГБОУ ВО «ГУУ»In the modern context monitoring transfer pricing on the part of state authorities and tax adjustments of controlled transactions between associated and independent parties are vital for the economy and budget of the country. The article is devoted to the correct interpretation of the legislation due to the lack of the appropriate delineation of authority conducting field and/or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties.https://vestnik.guu.ru/jour/article/view/30ценообразование для целей налогообложенияконтролируемые сделкиналоговые проверкиполномочия налоговых органов |
| spellingShingle | N. Mamikonyan SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES Вестник университета ценообразование для целей налогообложения контролируемые сделки налоговые проверки полномочия налоговых органов |
| title | SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES |
| title_full | SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES |
| title_fullStr | SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES |
| title_full_unstemmed | SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES |
| title_short | SPECIAL ASPECTS OF DELINEATION OF AUTHORITY BETWEEN FIELD AND/OR DESK TAX AUDIT OR AUDIT OF COMPLETENESS OF THE CALCULATION AND PAYMENT OF TAXES ASSOCIATED WITH TRANSACTIONS BETWEEN RELATED PARTIES |
| title_sort | special aspects of delineation of authority between field and or desk tax audit or audit of completeness of the calculation and payment of taxes associated with transactions between related parties |
| topic | ценообразование для целей налогообложения контролируемые сделки налоговые проверки полномочия налоговых органов |
| url | https://vestnik.guu.ru/jour/article/view/30 |
| work_keys_str_mv | AT nmamikonyan specialaspectsofdelineationofauthoritybetweenfieldandordesktaxauditorauditofcompletenessofthecalculationandpaymentoftaxesassociatedwithtransactionsbetweenrelatedparties |