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полная версияTransfer Pricing in International Markets: Problems of Information Support

Олег Федорович Шахов
Transfer Pricing in International Markets: Problems of Information Support

REFERENCES

1. T. Lohse, N. Riedel, and C. Spengel, “The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview”. Oxford, 2015.

2. O. Amerighi, “Transfer pricing and enforcement policy in oligopolistic markets. Foreign Direct Investment and the Multinational Enterprise”. Cambridge: MIT Press, 2008, pp. 117–154.

3. D.L. Swenson, Tax reforms and evidence of transfer pricing”. National Tax Journal, vol. 54(1), 2001, pp. 7–25.

4. A.N. Zelenyuk, “Sushchnost i osobennosti transfertnogo tsenoobrazovaniya” [“The essence and features of transfer pricing”]. Russian Foreign Economic Bulletin, vol. 7. 2013, pp. 49–61.

5. A.S. Kizimov, and N.A. Kuzmina, “Ob alternativnyh metodakh transfertnogo tsenoobrazovaniya [“On alternative methods of transfer pricing”]. Tax Policy and Practice, vol. 11, 2012, pp. 78–80.

6. I.V. Makovchuk, and A.T. Turganova, “K voprosu o transfertnom tsenoobrazovanii” [“On transfer pricing”]. Young Scientist, vol. 8. 2014, pp. 677–682.

7. OECD, “OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017”. Paris: OECD Publishing. Available: https://www.africataxjournal.com/wp-content/uploads/2018/05/OECDTPG-Transfer-Pricing-Guidelines-for-Multinational-Enterprises-and-Tax-Administration-July-2017.pdf

8. W. Cheng, and D. Zhang, “The Arm’s Length Principle, Transfer Pricing and Foreclosure under Imperfect Competition”. https://pdfs.semanticscholar.org/27d5/d19211f14308d5b4ced2879b097a5b85820d.pdf

9. A.L. Cazacu, “Transfer prices – an international problem”. Junior Scientific Researcher, vol 3(2), 2017, pp. 19–25.

10. T. Baldenius, N.D. Melumad, and S. Reichelstein, “Integrating Managerial and Tax Objectives in Transfer Pricing”. Accounting Review, vol. 79(3), 2004, pp. 591–615.

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