СРАВНИТЕЛЬНЫЙ АНАЛИЗ МЕТОДОВ ОПРЕДЕЛЕНИЯ ТАМОЖЕННОЙ СТОИМОСТИ ТОВАРОВ И ТРАНСФЕРТНОЙ ЦЕНЫ В КОНТРОЛИРУЕМЫХ ОПЕРАЦИЯХ
International Journal InternaukaCilt 2018/2, Sayı 2
The essence of methods of transfer pricing is determined in the article, advantages and disadvantages of their use are analyzed. The connection between transfer pricing methods and methods of determining the customs value of imported goods is revealed. A comparative …