APPLICABILITY OF THE METHODS USED IN DETERMINING INCOME (PROFI T, PROCEEDS) FOR TAX PURPOSES IN TRANSACTIONS WITH RELATED PARTIES
Journal: AUDITOR
Volume 9 № 1
, 2023
Rubrics: TAXES AND TAXATION
Authors:
1.
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
(Department of Public Administration and Public Policy, Associate Professor)
Moskva, Moscow, Russian Federation
Moskva, Moscow, Russian Federation
Type:
Article
Pages:
from 40
to 44
Status:
Published
Received:
28.03.2023
Accepted:
28.03.2023
Published:
28.03.2023
Subject area:
UDK 657.6 Проверка отчетности. Аудит. Ревизия
Language:
Russian
Keywords:
related parties, comparable transactions, price, transfer pricing, tax control
Abstract (English):
The article discusses the applicability of different methods that are used in determining income (profit, revenue) for tax purposes in transactions with related parties. The influence of functional analysis and risks on pricing in comparable transactions is investigated. Th e court case of joint-stock company Uralkali is analyzed from the perspective of the tax authorities.
The article discusses the applicability of different methods that are used in determining income (profit, revenue) for tax purposes in transactions with related parties. The influence of functional analysis and risks on pricing in comparable transactions is investigated. Th e court case of joint-stock company Uralkali is analyzed from the perspective of the tax authorities.
Keywords:
related parties, comparable transactions, price, transfer pricing, tax control
related parties, comparable transactions, price, transfer pricing, tax control
1. Nalogovyy kodeks Rossiyskoy Federacii chast' pervaya ot 31.07.1998 № 146-FZ
2. Nalogovyy kodeks Rossiyskoy Federacii chast' vtoraya ot 05.08.2000 № 117-FZ
3. Prikaz FNS Rossii ot 19.10.2016 № MMV-7-3/572@
4. Prikaz FNS Rossii ot 09.07.2021 № ED-7-13/650@
5. Grundel L.P., Malis N.I. Nalogovoe regulirovanie transfertnogo cenoobrazovaniya v Rossii. - M.: Magistr, 2019. - 256 s.
