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The problem of the tax consequences of transfer pricing is now quite urgent for the federal and regional budgets. Transfer pricing is one of the most common ways to minimize taxes. The result of the globalization of the world economy has become the free flow of financial resources, which led to a sharp rise over the past three decades, the number and the economic power of multinational integrated companies. Such structural shifts in the world economy dictate new requirements for the formation of tax systems, and c...

The scientific research is devoted to the problems of a transparent and relevant information, which is created by Russian enterprises through the formation of integrated reporting, who are seeking to build a sustainable business. The key issues in this process, and the main development trends of integrated thinking are identified based on the study of modern established practice of integrated reporting in Russia. It has been defined the lack of transparency and openness of companies, in particular, the low level o...

The need to adopt measures aimed at deoffshoring of the Russian economy has been declared by the President in Message to the Federal Assembly as early as 2013. Within the framework of this campaign till now numerous versions of bills, initiatives were prepared, which consistently had been changed. Thus, the bills were prepared by the Ministry of Finance of Russia, the Ministry of Economic Development, the Russian Union of Entrepreneurs. The President of the Russian Federation signed the final version of the law on...