Some Aspects of Transfer Pricing of Transnational Corporations (in Case of Uzbekistan)

Abstract. This paper includes interesting information about the transfer pricing and its interrelationship with tax issues in terms of world economy and Uzbekistan. Author tried to describe need of transnational corporations and holding companies for transfer pricing and potential of Uzbekistan to develop and regulate transfer pricing. There were written some key issues for implementation of transfer pricing. Author approached to transfer pricing as a tool which plays an important role in effective regulating transnational corporations ’ activities in Uzbekistan. It’s notable that legislation issues of transfer pricing were also described. Paper shows the basic results of research aiming to investigate transfer pricing issues in Uzbekistan. Availability of two things – systematic approach and principle of system is characterized as main condition to regulate transfer pricing.

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