Transfer pricing in countries with different tax systems: comparative analysis

Abstract

Object: Transfer pricing plays a central role in determining the appropriate prices for goods, services and intellectual property transferred between related companies in different countries. Transfer pricing is vital to ensure fair distribution of profits and prevent tax evasion in international trade. However, the presence of different tax systems in different countries can create problems in determining appropriate prices for transfer transactions.
Methods: The study uses a comparative analysis method to examine tax systems and transfer pricing in different countries. The main focus is on transfer pricing practice, providing information to companies and tax authorities to develop effective policies.
Findings: Discrepancies in transfer pricing between countries with different tax systems were identified. The study provides a basis for developing effective strategies in this area.
Conclusions: In this article we will conduct a comparative analysis of transfer pricing in countries with different tax systems and study different approaches to solving emerging problems.