The analysis provided in the article delves into the complexities of transfer pricing within global markets, focusing on the importance of the "arm's length principle" in taxation for related companies. It explores the incentives driving participants in transfer pricing, as well as key aspects of transfer pricing practices and regulations at an international level. Through a comprehensive examination of information support systems for transfer pricing, the study emphasizes the necessity of establishing a consistent document workflow to justify transfer prices and enhance the preparation of management, financial, and tax reports. Furthermore, the study offers innovative recommendations on streamlining document flow processes and integrating management and financial accounting systems to ensure comprehensive transaction oversight with affiliated entities.
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