Tax Control System of Transfer Pricing With the Beps Plan
Aidar M. Tufetulov1, Fatih Sh. Nugayev2, Andrey S. Zayats3
1Aidar M. Tufetulov, Kazan Federal University, Kazan, Russia.
2Fatih Sh. Nugayev, Kazan Federal University, Russia.
3Andrey S. Zayats, Kazan Federal University, Russia.
Manuscript received on 08 April 2019 | Revised Manuscript received on 15 April 2019 | Manuscript Published on 24 May 2019 | PP: 506-508 | Volume-8 Issue-6S3 April 2019 | Retrieval Number: F11020486S319/19©BEIESP
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: The aim of this research was to design a model for tax control system of transfer pricing with the BEPS plan. In this research, an analytical method has been used. At first, violations of transfer pricing were identified and then, based on the basic erosion model and profit shift (BEPS), strategies for preventing them were identified and ultimately, the identified factors were included in a conceptual model. Finally, the structure and relation of the concepts and variables of this model were corrected based on structural equation analysis and the final model was obtained.
Keywords: Transfer Pricing, Tax Control, Tax Base, Base Erosion and Profit Shifting plan, Reporting, System.
Scope of the Article: Knowledge Modelling, Integration, Transformation, and Management