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Taxes and Taxation
Reference:

Radjabov, R. M. Influence of the transfer pricing reform on the process of the financial planning at an organization

Abstract: Based on the analysis of the draft law on transfer pricing, the author describes the most probable consequences of that law for planning financial results of a company’s activity. The author also considers the most problematic positions of the draft, particularly, requirements for calculating the market interval of earning capacity, and gives his recommendations on how to eliminate these difficulties.


Keywords:

tax, transfer, pricing, earning capacity, draft law, methodology, planning, interdependent, risks, control.


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