Author: Gennady G. Bezrukov, Cand. Sc. (Econ.), Prof., Head of Financial Management Dept., Ural State University of Economics

Artyom V. Kozyrev, Sr. State Tax Inspector of Legal Dept., Inter-District Office of the Federal Tax Service of Russia no. 16 in Sverdlovsk oblast

Abstract: The paper provides the results of the analysis of transfer pricing development in the world practice. The stages of formation of transfer pricing in the Russian Federation including amendments to the Tax Code of the Russian Federation in 2011 are considered. The authors highlight the role of tax control in the sphere of transfer pricing and determine the directions for improving control in the Russian Federation.