Principles, Methods and Legal Aspects of Transfer Pricing

This monograph examines current issues of transfer pricing in the context of increasing globalization and integration of the Republic of Uzbekistan into the world economy. It reveals the theoretical foundations and economic essence of transfer prices, their role in international tax policy and mechanisms of influence on the redistribution of profits between jurisdictions. It analyzes the principles of formation of transfer prices, including the "arm's length" principle, methods of assessing compliance with market conditions, as well as approaches recommended by the OECD within the framework of the BEPS initiative. Particular attention is paid to the legal regulation of the transfer pricing system in Uzbekistan, the procedure for notifying controlled transactions and tax control mechanisms.