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Analysis of the First Experiences with the Transfer Pricing Rules in 2012-2013
[Анализ Первого Опыта Применения Правил Трансфертного Ценообразования В 2012-2013 Гг]

Author

Listed:
  • Shatalovа, Svetlana (Шаталова, Светлана)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Zakharenkova, E (Захаренкова, Е.)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The report presents the analysis of the preliminary results of the new transfer pricing law introduction in Russia as well as the recommendations on the improvement of the relevant legislation and administrative practice. The results of the work are based on the thorough analysis of the transfer pricing theory and practice in Russia and worldwide.

Suggested Citation

  • Shatalovа, Svetlana (Шаталова, Светлана) & Zakharenkova, E (Захаренкова, Е.), 2015. "Analysis of the First Experiences with the Transfer Pricing Rules in 2012-2013 [Анализ Первого Опыта Применения Правил Трансфертного Ценообразования В 2012-2013 Гг]," Published Papers mn16, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:mn16
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    References listed on IDEAS

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    2. Antony Young, 2014. "1 + 1 = 3," Palgrave Macmillan Books, in: Brand Media Strategy, edition 0, chapter 0, pages 81-99, Palgrave Macmillan.
    3. Kwang Hyun Kim & Xin Zhang, 2018. "-Adic Polynomials and Partial Fraction Decomposition of Proper Rational Functions over or," International Journal of Mathematics and Mathematical Sciences, Hindawi, vol. 2018, pages 1-6, April.
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    Keywords

    transfer pricing law; legislation; administrative practice;
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