Transfer Pricing Regulation in Mongolia

• 발행기관: 강원대학교 경영경제연구소
• 저자명: Tungalag. J Sharbandi. R Eui-Burm Park
• 간행물 정보: 『아태비즈니스연구』제10권 제4호, 197~204쪽, 전체 8쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2019.12.30

영문 초록

The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In many countries, this financial operations generate significant tax revenue losses. In an attempt to limit tax revenue losses, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. Historically, transfer pricing (TP) was not a substantial issue in Mongolia. The tax legislation contains basic TP rules, but there is limited guidance and enforcement in practice. At the moment, Mongolian tax authorities are not conducting specific transfer pricing audits. Nevertheless, tax authorities are starting to pay more attention to transactions between related parties and potential transfer pricing adjustments. This study examines a transfer pricing regulations of Mongolia.

목차

Ⅰ. Introduction

Ⅱ. Mongolian investment environment

Ⅲ. Transfer pricing regulations in Mongolia

Ⅳ. Conclusions

키워드

Price Fairness Transfer Pricing Regulations Arm’s Length Principles Mongolian Tax Authorities