Features of the application of transfer pricing methods

UDC 334.021

Authors

Latysheva K.V., Yuryeva L.V.

Abstract

The article reveals the principles of the taxpayer using the opportunities provided by law, with which you can reduce the risks associated with the application of transfer pricing rules. Methods are presented that regulate the transfer pricing process in order to apply the transfer pricing rules, which require that the prices used in controlled transactions correspond to the level of market prices.

Keywords

transfer pricing, controlled transactions, related parties.