Transfer Pricing: International Experience and Russian Practice

Abstract :

Transfer pricing is increasingly becoming in demand in the implementation of operations by companies within their structures. In Russia, unlike foreign countries, there are problems in ensuring effective interaction between company structures, as well as with entities that control these operations. The study clarifies the conceptual and categorical apparatus, indicates the importance of the proper organization of intra-group financing. Based on the results of the study, the main methods for regulating intra-group transactions in modern Russian companies are determined taking into account foreign experience. Foreign tax systems ranked for priority in choosing methods for regulating internal corporate transactions.