Taxation under transfer pricing and fiscal federalism problems
https://doi.org/10.21686/2073-1051-2011-1-133-142
Abstract
The paper examines tax consequences of using transfer prices by taxpayers for budget revenue in view of different regional rates of profit tax in Russia. The question of the necessity of the design price procedure for tax purposes under the condition of using transfer prices by taxpayers is raised.
References
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4. Непесов К.А. Налоговые аспекты трансфертного ценообразования: сравнительный анализ опыта России и зарубежных стран. М.: Волтерс Клувер, 2007
Review
For citations:
Lykova L.N. Taxation under transfer pricing and fiscal federalism problems. Federalism. 2011;(1):133-142. (In Russ.) https://doi.org/10.21686/2073-1051-2011-1-133-142
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