Transfer pricing: current stage of control of prices used in transactions between related parties

Theoretical and practical aspects of tax control of transfer prices are considered. Main forms of control of prices used in transactions concluded between related parties are defined. Place of each form in the system of transfer pricing control is also defined in the article. Analysis of simplified mechanism of control of prices and its comparison with previously exciting analogue is provided. The characteristic of currently existing in Russia mechanisms of transfer pricing control and possible options for development of these mechanisms are given.