Browse

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...