TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING
The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered. Regulation of prices formed in the process of intra-group operations, has passed several stages in its development. Nowadays, there are vari...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2018-09-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1143 |
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| author | A. Ardashev |
| author_facet | A. Ardashev |
| author_sort | A. Ardashev |
| collection | DOAJ |
| description | The directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered. Regulation of prices formed in the process of intra-group operations, has passed several stages in its development. Nowadays, there are various approaches, which are often used in practice, as an alternative to each other. The problems associated with applying the arm’s length principle in practice are outlines in the article. The solution of these problems consist of the development of hybrid approaches that combine certain elements of the exist approaches and those used at present. Such a decision seems to be a temporary measure, since methods based on the arm’s length principle seems to be sucient, but with the assumption that the information required for their application will be available. |
| format | Article |
| id | doaj-art-2e91dd35d21945648a6b5443f7c27676 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-09-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-2e91dd35d21945648a6b5443f7c276762025-02-04T08:27:56ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-09-0109798410.26425/1816-4277-2018-9-79-841143TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATINGA. Ardashev0Финансовый университет при Правительстве РФThe directions of the development of the rules governing the process of formation of tax bases existing in the context of intra-group relations are considered. Regulation of prices formed in the process of intra-group operations, has passed several stages in its development. Nowadays, there are various approaches, which are often used in practice, as an alternative to each other. The problems associated with applying the arm’s length principle in practice are outlines in the article. The solution of these problems consist of the development of hybrid approaches that combine certain elements of the exist approaches and those used at present. Such a decision seems to be a temporary measure, since methods based on the arm’s length principle seems to be sucient, but with the assumption that the information required for their application will be available.https://vestnik.guu.ru/jour/article/view/1143«безопасные гавани»arm’s length principlebase erosionsafe-harbor rulestax regulationtransfer pricing |
| spellingShingle | A. Ardashev TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING Вестник университета «безопасные гавани» arm’s length principle base erosion safe-harbor rules tax regulation transfer pricing |
| title | TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING |
| title_full | TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING |
| title_fullStr | TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING |
| title_full_unstemmed | TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING |
| title_short | TRANSFER PRICING: DIRECTIONS OF THE IMPROVEMENTS OF THE TAX BASE FORMATION REGULATING |
| title_sort | transfer pricing directions of the improvements of the tax base formation regulating |
| topic | «безопасные гавани» arm’s length principle base erosion safe-harbor rules tax regulation transfer pricing |
| url | https://vestnik.guu.ru/jour/article/view/1143 |
| work_keys_str_mv | AT aardashev transferpricingdirectionsoftheimprovementsofthetaxbaseformationregulating |