Invocation of the unfair practices criterion in trials of tax disputes connected with transfer pricing

01.11.2010, Anton S. Denissov
Invocation of the unfair practices criterion in trials of tax disputes connected with transfer pricing
The article deals with specifics of invocation of the unfair practices criterion in trials of tax disputes connected with transfer pricing. The problems of modern law enforcement practice are studied in this publication as well as potentials for improvement of legislative regulation in the said field.