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Понятие Сопоставимой Организации Для Целей Налогового Контроля За Трансфертным Ценообразованием В Российском Праве

Author

Listed:
  • Тимоничев Геннадий Николаевич

    (юридическая компания «Пепеляев Групп»)

Abstract

Рассматриваются практические проблемы определения понятия сопоставимой организации в российском налоговом праве. анализируются и систематизируются критерии сопоставимости организаций для целей контроля за трансфертным ценообразованием. закладываются основы методологии поиска сопоставимых организаций.The article deals with practical problems of definition of comparable organizations in the Russian tax law. It analyzes and systematizes criteria of comparability of organizations for the purposes of the control of transfer pricing. It lays out a foundation for how to search for comparable organizations.

Suggested Citation

  • Тимоничев Геннадий Николаевич, 2014. "Понятие Сопоставимой Организации Для Целей Налогового Контроля За Трансфертным Ценообразованием В Российском Праве," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 1, pages 88-94.
    • Handle: RePEc:scn:031101:15724629
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