Reference:
Bazhenov, A.A., Shein, Yu. V..
Principles of Formation of Transfer Price
for Taxation Purposes
// Taxes and Taxation. – 2013. – № 6.
– P. 457-470.
DOI: 10.7256/1812-8688.2013.6.8942.
rubric ПРОБЛЕМЫ НАЛОГООБЛОЖЕНИЯ В УСЛОВИЯХ ТРАНСФЕРТНОГО ЦЕНООБРАЗОВАНИЯ
DOI: 10.7256/1812-8688.2013.6.8942
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Abstract: The present article describes theoretical
grounds and principles of formation
of transfer price of a group of interdependent
parties taking into account the possibility of
correcting the transfer price to the level of
market prices in order to avoid additional
taxation charges from the federal executive
bodies carrying out control and supervision in
the sphere of taxes and levies. It is noted that
transfer price formation is quite popular in
Russia. At the same time, there is no clear description
of the process of price formation and
composition of the final price. The author also
analyzes methods used by tax authorities for
defining whether the price of the deal matches
the market prices taking into account particular
features of activities performed by the
companies which control these deals. Moreover,
the author also describes certain consequences
of additionally charged taxes such as
compensating adjustments and specification
of tax liabilities in relation to the budget.
Keywords: tax, transfer, price, interdependent, parties, additional charge, methods, profitability, control, market.
Contact information: Bazhenov Alexander Alexandrovich, Russia, 125993, Moscow, Leningradsky prospect 49
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5. Borzunova O. Transfertnoe tsenoobrazovanie: kontrol' nad tsenami // "Nalogovyy vestnik", 2011, № 12.
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7. Gordeeva O.V. Tsenovoy faktor nalogovykh riskov: transfertnoe tsenoobrazovanie // "Finansy", 2012, № 3.
8. Meshalkin V.K. Kontrol' tsen v tselyakh nalogooblozheniya (transfertnoe tsenoobrazovanie) // "AySi Grupp", 2013.
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10. Semenikhin V. Tsenoobrazovanie v torgovle // "Audit i nalogooblozhenie", 2011, № 6. S. 2-9.
11. Chaykovskaya L.A., Mamrukova O.I. Nalogovyy kontrol' za transfertnym tsenoobrazovaniem: problemy, novatsii zakonodatel'stva i tendentsii povysheniya effektivnosti // "Mezhdunarodnyy bukhgalterskiy uchet", 2012, № 40.
12. Shestakova E.V. Transfertnoe tsenoobrazovanie // "Valyutnoe regulirovanie. Valyutnyy kontrol'", 2011, № 5. S. 44-49
References (transliteration):
1. Avdeev V. Opredelenie rynochnoy tseny // "Audit i nalogooblozhenie", 2011, № 4. S. 14-20.
2. Anishchenko A.V., Kaftannikov A.A. Vosem' voprosov tsenovogo kontrolya sdelok, kotorye chashche vsego obsuzhdayut na praktike // "Rossiyskiy nalogovyy kur'er", 2012, № 23.
3. Bazhenov A.A., Kuznetsov D.V. Metod real'nykh optsionov v nalogooblozhenii sub'ektov malogo predprinimatel'stva // Nalogi i nalogooblozhenie.-2012.-8.-C. 32-38.
4. Bazhenov A.A., Shein Yu.A. Marketing kak odna iz osnovnykh funktsiy storon sdelki pri opredelenii rynochnoy tseny v tselyakh nalogooblozheniya // "Nalogi i nalogooblozhenie", 2012, №
5. Borzunova O. Transfertnoe tsenoobrazovanie: kontrol' nad tsenami // "Nalogovyy vestnik", 2011, № 12.
6. Golishevskiy V.I. Metody transfertnogo tsenoobrazovaniya: OESR rekomenduet // "Nalogovaya politika i praktika", 2011, №№ 9, 10.
7. Gordeeva O.V. Tsenovoy faktor nalogovykh riskov: transfertnoe tsenoobrazovanie // "Finansy", 2012, № 3.
8. Meshalkin V.K. Kontrol' tsen v tselyakh nalogooblozheniya (transfertnoe tsenoobrazovanie) // "AySi Grupp", 2013.
9. Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyulya 1998 g. №146-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyul. 1998 g. // Ross. gaz.-1998.-06 avg.; Sobr. zakonodatel'stva Ros. Federatsii.-1998.-№ 31, st. 3824.
10. Semenikhin V. Tsenoobrazovanie v torgovle // "Audit i nalogooblozhenie", 2011, № 6. S. 2-9.
11. Chaykovskaya L.A., Mamrukova O.I. Nalogovyy kontrol' za transfertnym tsenoobrazovaniem: problemy, novatsii zakonodatel'stva i tendentsii povysheniya effektivnosti // "Mezhdunarodnyy bukhgalterskiy uchet", 2012, № 40.
12. Shestakova E.V. Transfertnoe tsenoobrazovanie // "Valyutnoe regulirovanie. Valyutnyy kontrol'", 2011, № 5. S. 44-49