Development prospects of pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation (comparative legal analysis)
oleh: A A Kostin
| Format: | Article |
|---|---|
| Diterbitkan: | Peoples’ Friendship University of Russia (RUDN University) 2013-12-01 |
Deskripsi
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.