Volume 11 - Volume 11
Tax Regulation of Transfer Pricing: National And International Specifics
Abstract
This article studies the main provisions and features of transfer pricing regulation in the Russian and
international tax practice. In the context of the transition to the digital economy, the current transfer
pricing methods fail to match modern business models in terms of approaches to value creation.
Thus, it is necessary to examine the main aspects of developing the state regulation of transfer
pricing in the Russian Federation to determine the main shortcomings of the Russian price control in
controlled transactions. The article presents the typical features of controlled transactions and the
prospective use of blockchain technology in the management of transfer pricing.
Paper Details
PaperID: 2151
Author's Name: Dmitriy I. Ryakhovsky, Irina Albertovna Duborkina, Nadezhda Nikolaevna Kozhukhova and Andrey Nikolaevich Zharov
Volume: Volume 11
Issues: Volume 11
Keywords: Legal Regulation, Controlled Transactions, Business Models, Blockchain Technology.
Year: 2021
Month: June
Pages: 852-862