Template-Type: ReDIF-Article 1.0
Author-Name: Andrey S. Kizimov
Author-Email: pl509_ka@minfin.ru
Author-Workplace-Name: The Ministry of Finance of the Russian Federation
Author-Name: Nadezhda A. Kuzmina
Author-Email: nadinka.21@mail.ru
Author-Workplace-Name: The Ministry of Finance of the Russian Federation
Author-Name: Mariya V. Skakunova
Author-Email: masha9512@mail.ru
Author-Workplace-Name: The Ministry of Finance of the Russian Federation
Title: Notification of the Controlled Transactions Tax as an Information Base for Holdings Monitoring
Abstract: Requirements to documentation of controlled transactions in holdings which provided in different countries allow you to create an effective system of tax monitoring. Due to the requirements of notification of controlled transactions in section V.1 of the Tax Code of the Russian Federation, which regulating transfer pricing issues, the analysis of international practice for the declaration of such transactions is particularly relevant.
Classification-JEL:
Keywords: Tax monitoring, tax risk, tax optimization in holding structures, the notification of controlled transactions
Journal: Finansovyj žhurnal — Financial Journal
Pages: 21-26
Issue: 2
Year: 2013
Month: June
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/2/statii/2013_02_02.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130202:p:21-26