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

DOI

10.2991/ies-18.2019.3How to use a DOI?

Keywords

transfer pricing, minimizing the tax burden, intangibles, BEPS Action Plan

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nadezda Pakhomova
AU  - Oksana Batistova
PY  - 2019/11
DA  - 2019/11
TI  - Transfer pricing as a way of minimizing the tax burden: international experience of counteraction
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 490
EP  - 499
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.3
DO  - 10.2991/ies-18.2019.3
ID  - Pakhomova2019/11
ER  -