Scientific and economic journal

«Problems of economics and management of oil and gas complex»

ISSN 1999-6942

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Problems of economics and management of oil and gas complex
In this issue
№9 (201), September 2021
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TRANSFER OF THE PRICING METHODOLOGY AS AN INSTRUMENT OF TAX RISKS REDUCTION IN OIL AND GAS COMPANIY'S ACTIVITY

UDC: 338.517.2
DOI: 10.33285/1999-6942-2021-9(201)-19-22

Authors:

VOEVODINA ELENA ALEXANDROVNA1

1 National University of Oil and Gas "Gubkin University", Moscow, Russian Federation

Keywords: transfer price, Profit Redistribution, transfer pricing methods (TP), tax risks, interdependent enterprises, controlled transactions, financial services, international groups of companies, cross-country report

Annotation:

The paper discusses methodological issues of transfer pricing use in the commercial activity of oil and gas enterprises to determine market prices for goods, works and financial services. The methods of calculating the transfer price interval provided for by the Tax code of the Russian Federation are considered.

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