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Transfer pricing as a way of minimizing the tax burden: international experience of counteraction. / Pakhomova, Nadezda ; Batistova, Oksana .

Proceedings of the Third International Economic Symposium (IES 2018). ed. / Victor Titov. Atlantis Press, 2019. p. 16-25 (Advances in Economics, Business and Management Research; Vol. 104).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

Harvard

Pakhomova, N & Batistova, O 2019, Transfer pricing as a way of minimizing the tax burden: international experience of counteraction. in V Titov (ed.), Proceedings of the Third International Economic Symposium (IES 2018). Advances in Economics, Business and Management Research, vol. 104, Atlantis Press, pp. 16-25, Third International Economic Symposium - 2018 (IES 2018), St-Petersburg, Russian Federation, 19/04/18. https://doi.org/10.2991/ies-18.2019.3

APA

Pakhomova, N., & Batistova, O. (2019). Transfer pricing as a way of minimizing the tax burden: international experience of counteraction. In V. Titov (Ed.), Proceedings of the Third International Economic Symposium (IES 2018) (pp. 16-25). (Advances in Economics, Business and Management Research; Vol. 104). Atlantis Press. https://doi.org/10.2991/ies-18.2019.3

Vancouver

Pakhomova N, Batistova O. Transfer pricing as a way of minimizing the tax burden: international experience of counteraction. In Titov V, editor, Proceedings of the Third International Economic Symposium (IES 2018). Atlantis Press. 2019. p. 16-25. (Advances in Economics, Business and Management Research). https://doi.org/10.2991/ies-18.2019.3

Author

Pakhomova, Nadezda ; Batistova, Oksana . / Transfer pricing as a way of minimizing the tax burden: international experience of counteraction. Proceedings of the Third International Economic Symposium (IES 2018). editor / Victor Titov. Atlantis Press, 2019. pp. 16-25 (Advances in Economics, Business and Management Research).

BibTeX

@inproceedings{3f3252a3eabd401cb5339d8d5a623bc2,
title = "Transfer pricing as a way of minimizing the tax burden: international experience of counteraction",
abstract = "The article analyzes transfer pricing used by a number of TNCs and MNCs as a way of minimizing the tax burden, which is often accompanied by significant social losses, especially sensitive for developing countries. In this context, the article focuses on the following issues: 1) historical aspects of development of transfer pricing; 2) economic evaluation of losses incurred by transfer pricing and a number of other methods of tax optimization; 3) new trends in the application of transfer prices in the conditions of digitalization of the world economy; 4) the logic of the development of international legislation in the field of transfer pricing. The article concludes with an analysis of a new order of normative regulation, called «BEPS» Action Plan, which is aimed primarily at solving the problems in the field of taxation of the digital economy which is also of great importance for Russia.",
keywords = "Transfer pricing, minimizing the tax burden, intangibles, BEPS Action Plan, transfer pricing, minimizing the tax burden, intangibles, BEPS Action Plan",
author = "Nadezda Pakhomova and Oksana Batistova",
year = "2019",
doi = "https://doi.org/10.2991/ies-18.2019.3",
language = "English",
isbn = "9789462528475",
series = "Advances in Economics, Business and Management Research",
publisher = "Atlantis Press",
pages = "16--25",
editor = "Titov, {Victor }",
booktitle = "Proceedings of the Third International Economic Symposium (IES 2018)",
address = "Netherlands",
note = "Third International Economic Symposium - 2018 (IES 2018), IES 2018 ; Conference date: 19-04-2018 Through 21-04-2018",
url = "https://www.atlantis-press.com/proceedings/ies-18, https://download.atlantis-press.com/proceedings/ies-18",

}

RIS

TY - GEN

T1 - Transfer pricing as a way of minimizing the tax burden: international experience of counteraction

AU - Pakhomova, Nadezda

AU - Batistova, Oksana

PY - 2019

Y1 - 2019

N2 - The article analyzes transfer pricing used by a number of TNCs and MNCs as a way of minimizing the tax burden, which is often accompanied by significant social losses, especially sensitive for developing countries. In this context, the article focuses on the following issues: 1) historical aspects of development of transfer pricing; 2) economic evaluation of losses incurred by transfer pricing and a number of other methods of tax optimization; 3) new trends in the application of transfer prices in the conditions of digitalization of the world economy; 4) the logic of the development of international legislation in the field of transfer pricing. The article concludes with an analysis of a new order of normative regulation, called «BEPS» Action Plan, which is aimed primarily at solving the problems in the field of taxation of the digital economy which is also of great importance for Russia.

AB - The article analyzes transfer pricing used by a number of TNCs and MNCs as a way of minimizing the tax burden, which is often accompanied by significant social losses, especially sensitive for developing countries. In this context, the article focuses on the following issues: 1) historical aspects of development of transfer pricing; 2) economic evaluation of losses incurred by transfer pricing and a number of other methods of tax optimization; 3) new trends in the application of transfer prices in the conditions of digitalization of the world economy; 4) the logic of the development of international legislation in the field of transfer pricing. The article concludes with an analysis of a new order of normative regulation, called «BEPS» Action Plan, which is aimed primarily at solving the problems in the field of taxation of the digital economy which is also of great importance for Russia.

KW - Transfer pricing

KW - minimizing the tax burden

KW - intangibles, BEPS Action Plan

KW - transfer pricing

KW - minimizing the tax burden

KW - intangibles

KW - BEPS Action Plan

UR - https://www.atlantis-press.com/proceedings/ies-18/125924744

UR - https://www.elibrary.ru/item.asp?id=42356202

U2 - https://doi.org/10.2991/ies-18.2019.3

DO - https://doi.org/10.2991/ies-18.2019.3

M3 - Conference contribution

SN - 9789462528475

T3 - Advances in Economics, Business and Management Research

SP - 16

EP - 25

BT - Proceedings of the Third International Economic Symposium (IES 2018)

A2 - Titov, Victor

PB - Atlantis Press

T2 - Third International Economic Symposium - 2018 (IES 2018)

Y2 - 19 April 2018 through 21 April 2018

ER -

ID: 50837331