| Article | Institute of Supervision Over Transfer Pricing: Correlation Issues Between Civil and Public Methods of Law Regulations in the Republic of Belarus |
|---|---|
| Authors |
Leshchenko S.
|
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 1-2 / 2013 |
| Pages | 201 - 208 |
| Annotation | The article describes basics of Transfer pricing law regulations, classification of social relations governed by the law regulations. It is based on analysis of national and international tax law, the OECD Transfer Pricing Guidelines. The authoroutlined applicationproblemsofimperativemethodsof transfer pricing,and prospects ofdiscretionarylegal regulation. |
| Keywords | tax, taxation, transfer pricing, imperative and discretionary methods of legal regulation. |
| References | |
| Electronic version | Download |