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Transfer Pricing Control Framework in the Russian Federation

ФИО студента: Mariia Sizova

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Оценка: 8

Год защиты: 2019

In modern conditions of integration of business entities in business, an important institution that has a positive impact on the country's economy, and at the same time creating comfortable conditions for the development of business, is tax administration, in particular, tax control when making transactions between related parties in the Russian Federation. Indeed, business restructuring today is a state risk zone, since the creation of large holding companies through mergers and acquisitions of other organizations makes it harder for tax authorities to exercise tax control between companies. The study found significant legislative shortcomings of this institution that need to be changed to create effective tax administration in the area of ​​tax control when making transactions between related parties in the Russian Federation.

Full text (added May 7, 2019)

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