Transfer Pricing for Taxation of Transnational Corporations under Innovative Economy Conditions
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DOI: 10.23977/ceed.2019.016
Author(s)
V.V.Velikorossov, L.A. Chaykovskaya, S.A. Filin
Corresponding Author
V.V.Velikorossov
ABSTRACT
In article questions of state regulation of a system of taxation of multinational corporations in the conditions of economic globalization, advantage of placement of production and the centers of profit in the countries with the different level of taxation are analyzed. The Russian experience of taxation of transnational corporations is analyzed. The method of calculation of a contribution to formation of income of different jurisdictions of the corresponding factors of production is offered.
KEYWORDS
Transfer Price, Profit, Pricing, Transnational Corporations, Taxation, Separate Accounting, Proportional Division
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