Peculiarities of Transfer Pricing Supervision in Uncontrolled Transactions
The aim of this article is to scrutinize the authority of tax agencies concerning the transfer pricing supervision in uncontrolled transactions among related parties. The interpretation of tax laws by the Russian Federal Tax Service has significantly broadened the supervision capabilities of tax age...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA)
2025-01-01
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| Series: | Теоретическая и прикладная юриспруденция |
| Subjects: | |
| Online Access: | https://www.taljournal.ru/jour/article/view/481 |
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