TRANSFER PRICING UNDER THE INFLUENCE OF THE DIGITAL ECONOMY
Journal: International Scientific Journal "Internauka" (Vol.2, No. 101)Publication Date: 2021-01-31
Authors : Tuchak Tetyana; Morhunenko Artem;
Page : 46-49
Keywords : transfer pricing; OECD; digital economy; outstretched arm principle; tax authorities; tax base erosion;
Abstract
The article examines the theoretical foundations and foreign practice of control over transfer prices and practical aspects of improving the effectiveness of combating aggressive tax planning in the digital economy. Theoretical issues of forming an effective transfer policy of OECD member countries are studied. Analysis of a set of practical measures on fiscal importance in regulating the problems of taxation of the digital economy.
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Last modified: 2021-10-12 19:07:47