PRINCIPLES, METHODS AND LEGAL ASPECTS OF TRANSFER PRICING - Kuziev, Ravshan
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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…mehr

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Produktbeschreibung
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.
Autorenporträt
Kuziev Ravshan RamazanovichAssociate Professor at the Department of Finance of the Academy of Banking and Finance of the Republic of Uzbekistan, holds a PhD in Economics. In 2021, he successfully defended his dissertation titled "Issues of Stimulating Free Economic Zones through Taxation."