Azerbaijan transfer pricing documentation guide
March 13, 2008
Mushfig Aliyev, of PricewaterhouseCoopers in Baku, describes the transfer pricing documentation environment in Azerbaijan
The transfer pricing concept is relatively new to Azeri tax law, and the current transfer pricing rules were introduced by the Tax Code effective from 1 January 2001. These rules principally focus on determining prices for sale of goods, work or services, and establish the principle of arm’s length pricing for transactions between related parties and in some specific situations, as well as the approaches for making adjustment to transfer prices.
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