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PRINCIPLES, METHODS AND LEGAL ASPECTS OF TRANSFER PRICING

By Ravshan Kuziev

PRINCIPLES, METHODS AND LEGAL ASPECTS OF TRANSFER PRICING Law

PRINCIPLES, METHODS AND LEGAL ASPECTS OF TRANSFER PRICING

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Description
This monograph examines current issues of transfer pricing in the context of increasing globalization and integration of the Republic of Uzbekistan into the world economy. It reveals the theoretical foundations and economic essence of transfer prices, their role in international tax policy and mechanisms of influence on the redistribution of profits between jurisdictions. It analyzes the principles of formation of transfer prices, including the "arm's length" principle, methods of assessing compliance with market conditions, as well as approaches recommended by the OECD within the framework of the BEPS initiative. Particular attention is paid to the legal regulation of the transfer pricing system in Uzbekistan, the procedure for notifying controlled transactions and tax control mechanisms.
Product details
Binding:
Paperback
Number of Pages:
108
Release Date:
2025-08-06
Publication Date:
2025-08-06
Publisher:
LAP LAMBERT Academic Publishing
Languages:
Original: English
ISBN10:
6207806611
ISBN13:
9786207806614
GPSR Manufacturer Reference:
[email protected]
Weight:
179 g
Height:
150 cm
Width:
220 cm
Thickness:
7 cm
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