INTERNATIONAL EXPERIENCE OF REGULATION OF CONTROLLED TRANSACTIONS OF TRANSNATIONAL COMPANIES

Mariia Ermilova ()
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Mariia Ermilova: Plekhanov Russian University of Economics

Medzinarodne vztahy (Journal of International Relations), 2020, vol. 18, issue 1, 71-88

Abstract: The purpose of this study is to prove the need for the introduction of uniform international approaches to the regulation of internal corporate transactions, which will reduce the financial risks of transnational corporations. This study analyzed current experience in regulating controlled transactions of companies in international practice. It was determined that the improvement of the principles of international regulation of internal corporate transactions is required. The study made it possible to determine the need to develop common international approaches of regulating transactions between interdependent entities in order to reduce the financial risks of multinational companies and eliminate the double taxation principle. Based on the analysis of foreign experience, it was possible to identify elements of the process of international regulation of internal corporate transactions.

Keywords: controlled transactions; transfer pricing; interdependent persons; double taxation; financial flows (search for similar items in EconPapers)
JEL-codes: E64 F23 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:brv:journl:v:18:y:2020:i:1:p:71-88

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