Development prospects of pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation (comparative legal analysis)
Article is devoted to studying of prospects of development of advance pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation. The special attention is paid to comparison of the Russian institute of advance pricing agreements with the American analogue.
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| Format: | Article |
| Language: | English |
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Peoples’ Friendship University of Russia (RUDN University)
2013-12-01
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| Series: | RUDN Journal of Law |
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| Online Access: | http://journals.rudn.ru/law/article/view/5991 |