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Taxes and Taxation
Reference:
Sorokina, V. A.
Corporate Profit Tax: Transfer Pricing
// Taxes and Taxation.
2010. ¹ 7.
URL: https://en.nbpublish.com/library_read_article.php?id=57612
Sorokina, V. A. Corporate Profit Tax: Transfer PricingAbstract: The article is devoted to the draft law on improvement of principles of price determination for tax purposes. The author analyzes the main positions of that law and views the principles of pricing in taxation used in foreign states. Keywords: tax, profit, return, budget, pricing, transfer, correlation, control, draft law.
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