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Transfer Pricing in the Holdings

Author

Listed:
  • Serdyukova Natalya V.

    (Budget and Treasury Academy of the Ministry of Finance of the Russian Federation)

Abstract

The article author examines the topical issue of the transfer pricing in the Russian holding companies. She looks into two draft Federal laws issued by the Ministry of Finance and the Ministry of Economic Development in order to cope with the problem. The article author examines the experience gained by the overseas experts in dealing with the transfer pricing issues and focuses her attention on the issue of concreteness associated with the price determination process that is launched when the advance pricing agreement is concluded. The article author suggests that critical assumption-based methodology be used in order to make the transfer pricing change forecasts more accurate.

Suggested Citation

  • Serdyukova Natalya V., 2010. "Transfer Pricing in the Holdings," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 107-116, July.
    • Handle: RePEc:fru:finjrn:100310:p:107-116
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    More about this item

    Keywords

    transfer pricing; monitoring of transfer pricing; advance pricing agreement; double taxation;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls

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