Legal aspects of the abolition of direct control of transfer pricing

Radaev S. M., Volchkov D. A.

The article is devoted to the analysis of international norms governing transfer pricing, the history of the development of this mechanism abroad, and its application in the national market of the Russian Federation. The importance of transfer pricing in the framework of economic activities related to cross-border transactions or transfer of assets within companies with a complex holding structure and transnational companies is determined.

Keywords:transfer pricing, tangible assets, international financial instruments, multinational companies, tax system.