Development prospects of pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation (comparative legal analysis)

Abstract

Article is devoted to studying of prospects of development of advance pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation. The special attention is paid to comparison of the Russian institute of advance pricing agreements with the American analogue.

Keywords

• соглашение о ценообразовании
• трансфертное ценообразование
• ОЭСР
• транснациональные корпорации
• налоговое администрирование