Open AccessDevelopment of new scientific and methodological approaches to the process of tax control under transfer pricing
Author(s) -
Olga Gimranova
Publication year - 2022
Publication title -
society and innovations
Language(s) - English
Resource type - Journals
ISSN - 2181-1415
DOI - 10.47689/2181-1415-vol3-iss2-pp318-322
Subject(s) - transfer pricing , process (computing) , control (management) , relation (database) , state (computer science) , computer science , risk analysis (engineering) , business , economics , finance , artificial intelligence , algorithm , multinational corporation , operating system , database
The article deals with the development of new scientific and methodological approaches to the process of tax control in transfer pricing for the implementation of a comprehensive state tax policy. Proper formation of a transfer pricing system will allow acquiring the necessary control over the process, developing operational solutions, identifying opportunities, deviations and trends in relation to individual transactions and larger transactions for them.