Mitrofanov, R.A. Tax control over companies, which deal through offshores

Abstract: The article includes analysis of characteristic features of the companies of international business. It includes review of existing approaches to understanding of rights of tax bodies in the sphere of control of taxpayers’ deals, as well as various principles of establishing market prices. The author comes to a conclusion that definition of “profit typical for this sphere” is not characteristic of market economy, moreover, it’s almost impossible to establish it in the current conditions. Keywords: FTI, control, offshore, price, income, principle, control, dispute, court, arbitration.