Анализ Первого Опыта Применения Правил Трансфертного Ценообразования в 2012-2013 Гг. (Analysis of the First Experiences with the Transfer Pricing Rules in 2012-2013)

Patel, Svetlana; Zakharenkova, E

doi:10.2139/ssrn.2610137

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Анализ Первого Опыта Применения Правил Трансфертного Ценообразования в 2012-2013 Гг. (Analysis of the First Experiences with the Transfer Pricing Rules in 2012-2013)

85 Pages Posted: 2 Jun 2015

See all articles by Svetlana Patel

Svetlana Patel

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research; Gaidar Institute for Economic Policy

E Zakharenkova

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research

Date Written: April 13, 2015

Abstract

Russian Abstract: В работе представлен анализ предварительных результатов внедрения налогообложения при трансфертном ценообразовании, а также рекомендации по совершенствованию законодательства и административной практики в данной сфере. Результаты работы базируются на глубоком исследовании как практической, так и теоретической составляющей.

English 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.

Note: Downloadable document is in Russian.

Keywords: налогообложение при трансфертном ценообразовании, законодательство, административная практика; transfer pricing law, legislation, administrative practice

Suggested Citation: Suggested Citation

Patel, Svetlana and Zakharenkova, E, Анализ Первого Опыта Применения Правил Трансфертного Ценообразования в 2012-2013 Гг. (Analysis of the First Experiences with the Transfer Pricing Rules in 2012-2013) (April 13, 2015). Available at SSRN: https://ssrn.com/abstract=2610137 or http://dx.doi.org/10.2139/ssrn.2610137

Svetlana Patel (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Vernadskogo Prospect 82
Sredny av. V.O., 57/43
Moscow, St. Petersburg 119571
Russia

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

E Zakharenkova

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research ( email )

Russia

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Анализ Первого Опыта Применения Правил Трансфертного Ценообразования в 2012-2013 Гг. (Analysis of the First Experiences with the Transfer Pricing Rules in 2012-2013)

Svetlana Patel

E Zakharenkova

Abstract

Svetlana Patel (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Gaidar Institute for Economic Policy ( email )

E Zakharenkova

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research ( email )

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