title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ ÑÑÐ°Ð½ÑÑÐµÑÑÐ½Ð¾Ð³Ð¾ ÑÐµÐ½Ð¾Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¼ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Research of problems of transfer pricing in tax planning
Creators: name: ÐÐ¸Ð´ÑÑ, Ð¯Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: ÑÑÐ°Ð½ÑÑÐµÑÑÐ½Ð¾Ðµ ÑÐµÐ½Ð¾Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ðµ
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description: The purpose of final qualification work is formation of a technique of effective control of transfer pricing in the Russian organizations for the purpose of minimization of tax risks. It should be noted that goals and tasks are reached. On the basis of the analysis of fundamental concepts of the international rules of transfer pricing the main differences of application of normative documents abroad and in Russia are revealed. The tax law of the Russian Federation and judicial practice on transfer pricing is analyzed. Conclusions are drawn on in what situations and judicial proceedings tax authorities lose and in what win. The plan of justification of the market price level (profitability) for various transactions according to techniques of control of transfer pricing is offered.
The order of preparation of documents in Federal Tax Service according to controlled transactions is developed.
Actions for reduction of risk of the company in the sphere of transfer pricing are formulated and proved.