A study of some examples Transfer Pricing Regulations on Investing Countries in Mongolia

• 영문명: A study of some examples Transfer Pricing Regulations on Investing Countries in Mongolia
• 발행기관: 단국대학교 몽골연구소
• 저자명: J.Tungalag R.Sharbandi
• 간행물 정보: 『몽골지역연구』제9권 제1호, 65~77쪽, 전체 13쪽
• 주제분류: 사회과학 > 지역학
• 파일형태: PDF
• 발행일자: 2024.01.30

영문 초록

Over the past two decades, transfer pricing has become one of the most important international tax issues. Transfer pricing is a neutral concept that simply refers to the determination of transfer prices for transactions between associated parties. But, a common way for MNCs to shift profits is through the manipulation of transfer prices. MNCs can charge artificially low or high prices for sales between related parties, thereby shifting profits and reducing their overall tax liabilities (de Mooij and Liu, 2020). It can therefore have a direct impact on a country’s tax base. To protect its tax base from being eroded through transfer mispricing, a country needs to have appropriate transfer pricing legislation and take steps to ensure that it is effectively administered.

목차

Ⅰ. Introduction

Ⅱ. Mongolian investment environment

Ⅲ. BEPS and TPR in Mongolia

Ⅳ. Conclusion

키워드

Transfer pricing regulation investment FDI Mining sector