{"id":3206,"date":"2015-12-10T14:40:00","date_gmt":"2015-12-10T10:40:00","guid":{"rendered":"https:\/\/lr.bsulawss.org\/?p=3206"},"modified":"2023-12-19T19:47:50","modified_gmt":"2023-12-19T15:47:50","slug":"2bakustulrev107-12-2015","status":"publish","type":"post","link":"https:\/\/lr.bsulawss.org\/en\/volumes-en\/volume-2-en\/volume-2-1\/2bakustulrev107-12-2015\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"\n<cite>2 Baku St. U. L.Rev. 107 (2015)<\/cite>\n<br>\n<cite>Article language: English.<\/cite>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-justify\"><strong>Abstract<\/strong><br>Nowadays, in the fast-paced world Multinational Enterprises have the significant role in&nbsp;international trade. On the one hand cross-border transactions among the entities of&nbsp;Multinational Enterprises increase worldwide trade traffic, on the other hand intra-firm&nbsp;transactions initiate utilization of these transactions for tax avoidance purposes.&nbsp;Multinationals establish their subsidiaries in offshore zones, which helps them to allocate&nbsp;profits to overseas with the help of transferring goods, services, and intangibles. The rules&nbsp;for adjusting this kind of issues, like arm\u2019s length standard and arm\u2019s length methods,&nbsp;especially profit split method as the most appropriate method, cost-sharing agreements, and&nbsp;advance pricing arrangements will be discussed in this article.<\/p>\n\n\n\n<div class=\"is-layout-flex wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/files\/archive\/volume2\/issue1\/2BakuStULRev107.pdf\">Download: PDF<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2 Baku St. U. L.Rev. 107 (2015) Article language: English. AbstractNowadays, in the fast-paced world Multinational Enterprises have the significant role in&nbsp;international trade. On the one hand cross-border transactions among&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2529,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}"},"categories":[188],"tags":[],"coauthors":[198],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.0 (Yoast SEO v19.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer Pricing | BSU Law Review<\/title>\n<meta name=\"description\" content=\"2 Baku St. U. L.Rev. 107 (2015) Article language: English. 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