JUDICIAL AND ARBITRATION PRACTICES NEWS REGARDING TAX CONTROL IN THE FIELD OF TRANSFER PRICING
( Pp. 68-71)
More about authors
Kupriyanov Aleksandr Sergeevich
advokat.
Chamber of lawyers of the Transbaikalian territory, law office No. 171
Chamber of lawyers of the Transbaikalian territory, law office No. 171
Abstract:
The relevance of the article is due to the fact that after financial crises, which were exposed to most of the wealthy countries of the world, the level of state control of transfer pricing has increased. But, since this sphere is relatively new for the Russian Federation, which is manifested both in the absence of systemic legislative regulation and systematic theoretical developments in this field, there is an urgent need to study the validity and legal regulation of state control in the sphere of transfer pricing in general. Materials and methods. The theoretical basis of the articles were the works of Vasilyeva M.V., Tchaikovsky V.A., Golishevsky V.I. and other Russian and foreign researchers. The regulatory framework of the study was the Tax Code of the Russian Federation, other legislative acts of the Russian Federation and a review of arbitration practice in the field of transfer pricing. The methodological basis of the study was the systemic method, thanks to which theoretical information was analyzed regarding the features of transfer pricing. The analysis and synthesis method, as well as the comparative method, were used to study the practice of arbitration disputes in the field of transfer pricing. Results. The main aspects of the peculiarities of the tax legislation of the Russian Federation are considered, and the large role of judicial arbitration practice in relation to tax control in the field of transfer pricing is revealed. The article discusses several practical cases of judicial decisions that actually play the role of precedents in the Russian legal field. Conclusion. The topic of transfer pricing is especially relevant in the Russian Federation today, since there is no systematic and complete legislative regulation of this area. Extensive litigation and arbitration practice has actually become the case law in this area. It is worth noting that a large number of disputes end in favor of the tax authorities, which often looks unreasonable. It is worth noting that today the Russian Federation does not have a structure for studying a transaction by tax authorities to comprehensively study the process of pricing to assess its correctness.
How to Cite:
Kupriyanov A.S., (2019), JUDICIAL AND ARBITRATION PRACTICES NEWS REGARDING TAX CONTROL IN THE FIELD OF TRANSFER PRICING. Gaps in Russian Legislation, 7 => 68-71.
Reference list:
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Vasil eva M. V. Novatsii zakonodatel stva v sfere nalogovogo kontrolya transfertnogo tsenoobrazovaniya / sbor. dokl. Vseross. mezhvuz. nauchno- prakt. konf. Aktual nye problemy sovremennogo zakonodatel stva . Moskva, 2012.
Golishevskiy V. I., Kizimov A. S. Mezhdunarodnye printsipy nalogovogo regulirovaniya transfertnogo tsenoobrazovaniya // Finansy. 2011. № 7.
Mambetalieva A. N. Kontrol za transfertnym tsenoobrazovaniem v gosudarstvakh - chlenakh EVRAZES // Finansovoe pravo. 2010. № 6.
Mikhaylovich T. Kontrol za transfertnym tsenoobrazovaniem // Audit i nalogooblozhenie. 2011. № 11.
Nalogovyy kodeks Rossiyskoy Federatsii (chast pervaya): Federal nyy zakon ot 31.07.1998 № 146-FZ. Elektronnyy dokument . Rezhim dostupa: http://www. consultant.ru/document/cons doc LAW 19671/
O vnesenii izmeneniy v otdel nye zakonodatel nye akty RF v svyazi s sovershenstvovaniem printsipov opredeleniya tsen dlya tseley nalogooblozheniya: Federal nyy zakon ot 18.07.2011 № 227-FZ. El. dokument . Rezhim dostupa: http://www.consultant.ru/ document/cons doc LAW 116968/
Obzor sudebnoy praktiki v sfere transfertnogo tsenoobrazovaniya. Vypusk 1. Elektronnyy dokument . Rezhim dostupa: https://tp.interfax.ru/library/10792
Osnovnye napravleniya byudzhetnoy, nalogovoy i tamozhenno-tarifnoy politiki na 2020 god i na planovyy period 2021 i 2022 godov quot; (utv. Minfinom Rossii). El. dokument . Rezhim dostupa: http://www.consultant.ru/document/cons doc LAW 334706/
Praktika po transfertnomu tsenoobrazovaniyu nabiraet oboroty. Delo Tol yattiazot. Elektronnyy dokument . Rezhim dostupa: https://zakon.ru/blog/2018/ 9/23/praktika po transfertnomu cenoobrazovaniyu nabiraet oboroty delo tolyattiazot
CHaykovskaya L. A. , Mamrukova O. I. Nalogovyy kontrol za transfertnym tsenoobrazovaniem // Nalogovaya politika. №36(1260. 2012. Elektronnyy dokument . Rezhim dostupa: https://cyberleninka.ru/article/n/ nalogovyy-kontrol-transfertnogo-tsenoobrazovaniya-problemy-novatsii-zakonodatelstva-i-tendentsii-povysheniya-effektivnosti/viewer
Keywords:
transfer pricing, tax control, arbitration practice, transfer pricing and taxes, tax control of transfer pricing.
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