ANALYSIS OF JUDICIAL PRACTICE OF TRANSFER PRICING CONTROL IN THE FIELD OF TAX, CUSTOMS AND ANTIMONOPOLY REGULATION

Kupriyanov Alexander Sergeevich

Within the framework of this article, we have explored conceptual approaches to the concepts of "transfer pricing" and "transfer prices", its nature and essence. We have clarified the concept of "transfer pricing". We also analyzed the norms of the current legislation concerning the regulation of transfer pricing, and studied their main provisions and sections. We also analyzed the regulation of transfer pricing from the point of view of tax and customs authorities. We have outlined the author's position on the relationship of antimonopoly legislation with transfer pricing. In addition, we conducted a review and analysis of court decisions concerning tax, customs and antimonopoly regulation from the point of view of the Customs Code of the Eurasian Economic Organization (EEA) in the field of transfer pricing from 2019 to 2023.

Keywords:transfer pricing, tax control, tax regulation, customs control, customs regulation, antimonopoly control, antimonopoly regulation