Development prospects of pricing agreements as a method of legal regulation of transfer pricing in the Russian Federation (comparative legal analysis)

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Abstract


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.

A A Kostin

Peoples’ Friendship University of Russia

Email: kostin_a.a@mail.ru
The Department of Administrative and Financial Law

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