Publication Details
Issue: Vol 3, No 4 (2026)
Pages: 113-116
ISSN: 2997-9366
Abstract
This article examines the use of transfer pricing for tax evasion by related companies and enterprises, methods for its determination, and inconsistencies in the tax code.
Keywords
Transfer pricing
transaction terms
methods
foreign trade transactions
OECD — Organization for Economic Cooperation and Development
comparable market prices
resale price method
cost method
comparable profitability method
profit sharing method