TAX CONTROL OF TRANSFER PRICES: INSTITUTIONAL ASPECTS OF CONTROL
The article examines institutional aspects of transfer pricing control. In the context of institutional economics, integration of tax systems under anti base erosion and profit shifting plan of the Organization for Economic Co-operation and Development shows both its possible positive and negative e...
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| Format: | Article |
| Language: | Russian |
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Publishing House of the State University of Management
2019-02-01
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| Series: | Вестник университета |
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| Online Access: | https://guuvest.elpub.ru/jour/article/view/827 |