RA tax law regulations: transfer pricing practice in Armenia

Poghosyan, Vahe

dc.contributor.advisor	Manukyan, Mesrop
dc.contributor.author	Poghosyan, Vahe
dc.date.accessioned	2022-01-27T10:53:35Z
dc.date.available	2022-01-27T10:53:35Z
dc.date.created	2020
dc.date.issued	2020
dc.identifier.uri	https://dspace.aua.am/xmlui/handle/123456789/2104
dc.description	Thesis	en_US
dc.description.abstract	As transfer pricing regulations are newly incorporated into the Tax Code of Armenia and we do not have enough practice to make clear conclusions about the productivity of those rules, in this paper I will mainly concentrate on the possible challenges that Armenian tax authorities or business entities may be faced with. Besides the raised issues I will suggest some possible solutions using international regulations or practice of developed states.	en_US
dc.language.iso	en_US	en_US
dc.publisher	American University of Armenia	en_US
dc.subject	2020	en_US
dc.subject	AUA	en_US
dc.subject	American University of Armenia (AUA)	en_US
dc.subject	Tax law	en_US
dc.subject	Transfer pricing	en_US
dc.subject	Law and legislation--Armenia	en_US
dc.subject	Armenia	en_US
dc.subject	Double taxation	en_US
dc.title	RA tax law regulations: transfer pricing practice in Armenia	en_US
dc.type	Thesis	en_US