АКТУАЛЬНЫЕ ВОПРОСЫ ТРАНСФЕРТНОГО ЦЕНООБРАЗОВАНИЯ

Abstract

Modern tax systems make for appearance of specific tax planning on the basis of intergovernmental distribution of corporations’ incomes. In Kazakhstan the raw of typical schemes of reducing the tax payments is applied with usage of transfer prices. Kazakhstan has formed the own practice of monitoring the deals with persons, registered in the countries having tax benefits and states, which considered to be an offshore zone. There is a necessity for the further optimization of national legislation on the matters of transfer pricing through applying the best world practices, creating conditions of clearness and predictability for tax payer.