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Abstract
The article is devoted to the study of the mechanism of state control of transfer pricing. The author identifies the structural elements of the control system, analyzes the criteria for determining controlled transactions and proposes a selection model based on risk assessment. Based on an analysis of international experience, the possibilities of introducing a three-tier documentation system, the advance pricing agreement institution and the mutual agreement procedure mechanism in Uzbekistan are assessed. As a result of the study, methodological and organizational proposals aimed at improving control efficiency were developed.
References
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Copyright (c) 2026 Kurbonov, B.E. (Muallif)