FEATURES OF LEGAL REGULATION OF PROFIT TAXATION OF ENTERPRISES IN THE CONTEXT OF TRANSFER PRICING
Journal Title: Молодий вчений - Year 2017, Vol 3, Issue 43
Abstract
In a scientific publication explores the peculiarities of legal regulation of profit taxation of enterprises in the context of transfer pricing. It is noted that the principle of "arm's length" is the standard by which the terms of the agreements, including between related persons the range of prices for goods and services must reflect the conditions and prices, which would be made between unrelated companies. This principle is used in the process of transfer pricing tax profit entities. This is an opportunity to compile the operations from the view of taxing profits, which they are making.An analysis of scientific sources are formulated proposals for areas of improvement of legal regulation of taxation of corporate profits in the controlled transactions.
Authors and Affiliations
A. A. Aganina
Keywords
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