Transfer Pricing

2 Baku St. U. L.Rev. 107 (2015)
Article language: English.

Nowadays, in the fast-paced world Multinational Enterprises have the significant role in international trade. On the one hand cross-border transactions among the entities of Multinational Enterprises increase worldwide trade traffic, on the other hand intra-firm transactions initiate utilization of these transactions for tax avoidance purposes. Multinationals establish their subsidiaries in offshore zones, which helps them to allocate profits to overseas with the help of transferring goods, services, and intangibles. The rules for adjusting this kind of issues, like arm’s length standard and arm’s length methods, especially profit split method as the most appropriate method, cost-sharing agreements, and advance pricing arrangements will be discussed in this article.

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