Vestnik On-line
Orenburg State University december 03, 2021   RU/EN
Headings of Vestnik
Pedagogics
Psychology
Other

Search
Vak
Антиплагиат
Orcid
Viniti
ЭБС Лань
Rsl
Лицензия Creative Commons

2011, № 13



Ivanova E.V., Shchukina E.S. THE ECONOMIC NATURE OF THE TRANSFER PRICE IN THE MECHANISM OF MANAGING OF THE HOLDING COMPANIESThis article is devoted disclosing of the economic nature of the transfer price in the mechanism of functioning of the holding companies. The basic forms of display of the transfer price are revealed. The importance of the transfer price as decrease tool transaction costs and, hence, increase of production efficiency and maintenance of competitiveness of the holding companies is proved. The role of the transfer price in maintenance of interrelation intrafirm and external in relation to holdings of commodity-money streams is defined.Key words: the transfer price, transfer pricing, the holding companies, the interdependent companies, the price-transfer, domestic trade, home market, the transfer rate, transaction, transaction costs.

Download
References:

1. Karakhanyan, S. Transfer pricing and modern tax realities // Securities market. — №15(366). — 2008. — Р. 61–63.

2. Lermontov, Yu.M. Control for transfer pricing with a view of the taxation: improvement prospects // Auditor. — 2008. — №5. — Р. 57–60.

3. Pleshchinsky, A.S. Optimization of intercompany interactions and intra firm administrative decisions: мonograph. — M., 2002.

4. Harlanovich, A. Transfer prices and taxes: Fight begins? [Electronic resource] // Economic Newspaper. — 2002. — №79(599). — Access mode: http://www.neg.by/publication/2002_10_22_1270.html. — Date of the address 17.10.2010.


About this article

Authors: Ivanova E.V., Shchukina E.S.

Year: 2011


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

Crossref
Cyberleninka
Doi
Europeanlibrary
Googleacademy
scienceindex
worldcat
© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru
1999–2021 © CIT OSU