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Экономика. Налоги. Право
Article . 2014
Data sources: CyberLeninka - Russian open access scientific library
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Сравнительная характеристика применения методов трансфертного ценообразования в России и за рубежом

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2014 Russian Publisher:Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет)Journal:Экономика. Налоги. Право (issn: 1999-849X, Copyright policy )

Сравнительная характеристика применения методов трансфертного ценообразования в России и за рубежом

Abstract

Анализируются законодательства стран, где действуют специальные правила трансфертного ценообразования. Рассматриваются методы определения рыночных цен, порядок и практика их применения, традиционные (транзакционные) методы и методы, основанные на анализе рентабельности.The author analyzes legislation in countries where there are special rules for fund transfer pricing. He discusses methods for market prices determination, terms and practices, traditional (transactional) methods and methods based on the analysis of cost effectiveness.

Keywords

МЕТОДЫ ТРАНСФЕРТНОГО ЦЕНООБРАЗОВАНИЯ, МЕТОД СОПОСТАВИМЫХ РЫНОЧНЫХ ЦЕН, МЕТОД ЦЕНЫ ПОСЛЕДУЮЩЕЙ РЕАЛИЗАЦИИ, ЗАТРАТНЫЙ МЕТОД, МЕТОД СОПОСТАВИМОЙ РЕНТАБЕЛЬНОСТИ, МЕТОД РАСПРЕДЕЛЕНИЯ ПРИБЫЛИ

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold