| | PROBLEMS OF MODERN ECONOMICS, N 4 (52), 2014 | | FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES | | Grundel L. P. Financial University under the Government of the Russian Federation, Moscow, Phd in Economics, Deputy Head of Department of Tax Advisory
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| The article reviews transfer pricing as an economic-legal phenomenon and legal mechanisms aimed at its control. It proposes effective instruments of state control, which gives the opportunity to determine the legitimacy of using prices in transactions between affiliated parties | Key words: transfer pricing, transfer prices, minimization of tax losses of the budget system, tax optimization, tax control | Pages: 156 - 160 |
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