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Bazhenov, A.A., Shein, Yu. V. Principles of Formation of Transfer Price for Taxation Purposes

Published in journal "Taxes and Taxation", 2013-6 in rubric "PROBLEMS OF TAXATION IN THE SPHERE OF TRANSFER PRICE-FORMATION", pages 457-470.

Resume: 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.

DOI: 10.7256/1812-8688.2013.6.8942

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