Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Principles, Methods and Legal Aspects of Transfer Pricing

Principles, Methods and Legal Aspects of Transfer Pricing

Kuziev, Ravshan

Paperback

Business General

ISBN10: 6207806611
ISBN13: 9786207806614
Publisher: LAP Lambert Academic Publishing
Published: Aug 6 2025
Pages: 108
Weight: 0.34
Height: 0.26 Width: 6.00 Depth: 9.00
Language: English
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.

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