{"id":159,"date":"2012-10-10T09:56:46","date_gmt":"2012-10-10T07:56:46","guid":{"rendered":"https:\/\/kmp.ua\/?p=159"},"modified":"2018-02-15T16:45:17","modified_gmt":"2018-02-15T14:45:17","slug":"transfer-pricing-manual","status":"publish","type":"post","link":"https:\/\/kmp.ua\/ru\/documents\/foreign-experience\/transfer-pricing-manual\/","title":{"rendered":"\u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f \u043f\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044e \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0441\u0442\u0440\u0430\u043d\u0430\u0445"},"content":{"rendered":"<p>\u0412 \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u0441\u0435\u0439\u0447\u0430\u0441 \u0430\u043a\u0442\u0438\u0432\u043d\u043e \u0440\u0430\u0437\u0440\u0430\u0431\u0430\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0432\u043e\u043f\u0440\u043e\u0441 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u043d\u044b\u0445 \u0446\u0435\u043d. \u0412 \u0441\u0432\u044f\u0437\u0438 \u0441 \u044d\u0442\u0438\u043c, \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c \u0412\u0430\u0448\u0435\u043c\u0443 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044e \u041f\u0440\u043e\u0435\u043a\u0442 \u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 \u043f\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044e \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0441\u0442\u0440\u0430\u043d\u0430\u0445, \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u044b\u0439 \u041a\u043e\u043c\u0438\u0442\u0435\u0442\u043e\u043c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043e\u0432 OOH \u043f\u043e \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/p>\n<p>\u041f\u0440\u043e\u0435\u043a\u0442 \u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u043f\u043e \u0441\u0441\u044b\u043b\u043a\u0435: <a href=\"http:\/\/www.un.org\/esa\/ffd\/tax\/eighthsession\/index.htm\" target=\"_blank\" rel=\"noopener\">Transfer Pricing Manual for Developing Countries<\/a>.<\/p>\n<p>\u0415\u0441\u043b\u0438 \u0443 \u0412\u0430\u0441 \u0432\u043e\u0437\u043d\u0438\u043a\u043b\u0438 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \u0441 \u0437\u0430\u0433\u0440\u0443\u0437\u043a\u043e\u0439 \u0444\u0430\u0439\u043b\u0430 \u043f\u043e \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u043e\u0439 \u0441\u0441\u044b\u043b\u043a\u0435, \u043c\u044b \u0440\u0430\u0437\u043c\u0435\u0441\u0442\u0438\u043b\u0438 pdf-\u043a\u043e\u043f\u0438\u044e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430 \u0434\u043b\u044f \u0412\u0430\u0448\u0435\u0433\u043e \u0443\u0434\u043e\u0431\u0441\u0442\u0432\u0430:<\/p>\n<p><a href=\"https:\/\/kmp.ua\/images\/useful_documents\/Transfer_Pricing_Manual.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">\u0417\u0430\u0433\u0440\u0443\u0437\u0438\u0442\u044c pdf-\u0444\u0430\u0439\u043b \u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435 (220,0 Kb)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<h4 style=\"text-align: justify;\">\u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f \u043f\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044e \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0441\u0442\u0440\u0430\u043d\u0430\u0445<\/h4>\n<p>&nbsp;<\/p>\n<div style=\"text-align: right;\"><span style=\"color: #808080;\"><em>10 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2012<\/em><\/span><\/div>\n<div style=\"text-align: right;\"><span style=\"color: #808080;\"><em>&nbsp;<\/em><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 11pt; font-family: 'Calibri','sans-serif'; color: #1f497d;\"><br \/><\/span>\u0412 \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u0441\u0435\u0439\u0447\u0430\u0441 \u0430\u043a\u0442\u0438\u0432\u043d\u043e \u0440\u0430\u0437\u0440\u0430\u0431\u0430\u0442\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0432\u043e\u043f\u0440\u043e\u0441 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u043d\u044b\u0445 \u0446\u0435\u043d. \u0412 \u0441\u0432\u044f\u0437\u0438 \u0441 \u044d\u0442\u0438\u043c, \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c \u0412\u0430\u0448\u0435\u043c\u0443 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044e \u041f\u0440\u043e\u0435\u043a\u0442 \u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 \u043f\u043e \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044e \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0432 \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0441\u0442\u0440\u0430\u043d\u0430\u0445, \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u044b\u0439 \u041a\u043e\u043c\u0438\u0442\u0435\u0442\u043e\u043c \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u043e\u0432 OOH \u043f\u043e \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/div>\n<div style=\"text-align: justify;\">&nbsp;<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12.16px; line-height: 1.3em;\">\u041f\u0440\u043e\u0435\u043a\u0442 \u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u043f\u043e \u0441\u0441\u044b\u043b\u043a\u0435: <\/span><span style=\"color: #b40637;\"><span style=\"font-size: 12.16px; line-height: 1.3em;\"><a target=\"_blank\" href=\"http:\/\/www.un.org\/esa\/ffd\/tax\/eighthsession\/index.htm\"><span style=\"color: #b40637;\">Transfer Pricing Manual for Developing Countries<\/span><\/a><\/span><span style=\"font-size: 12.16px; line-height: 1.3em;\">.<\/span><span style=\"color: #b40637;\"><br \/><\/span><\/span><\/div>\n<p><span style=\"text-align: justify; font-size: 12.16px; line-height: 1.3em;\">\u0415\u0441\u043b\u0438 \u0443 \u0412\u0430\u0441 \u0432\u043e\u0437\u043d\u0438\u043a\u043b\u0438 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \u0441 \u0437\u0430\u0433\u0440\u0443\u0437\u043a\u043e\u0439 \u0444\u0430\u0439\u043b\u0430 \u043f\u043e \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u043e\u0439 \u0441\u0441\u044b\u043b\u043a\u0435, \u043c\u044b \u0440\u0430\u0437\u043c\u0435\u0441\u0442\u0438\u043b\u0438 pdf-\u043a\u043e\u043f\u0438\u044e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430 \u0434\u043b\u044f \u0412\u0430\u0448\u0435\u0433\u043e \u0443\u0434\u043e\u0431\u0441\u0442\u0432\u0430:<\/span><\/p>\n<p><span style=\"margin: 0px; padding: 0px; border: 0px; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify; color: #b40637;\"><img decoding=\"async\" src=\"https:\/\/kmp.ua\/images\/files\/znachok-pdfa.gif\" alt=\"http:\/\/www.km-partners.com\/images\/files\/znachok-pdfa.gif\" style=\"margin: 0px; padding: 0px; border-style: none; border-width: initial; color: #222222;\" \/>&nbsp;<\/span><span style=\"margin: 0px; padding: 0px; border: 0px; font-family: Arial; font-size: 12px; line-height: normal; text-align: justify; color: #b40637;\"><a href=\"https:\/\/kmp.ua\/images\/useful_documents\/Transfer_Pricing_Manual.pdf\" target=\"_blank\" style=\"margin: 0px; padding: 0px; border: none; color: #b50939;\"><span style=\"margin: 0px; padding: 0px; border: 0px; color: #b40637;\">\u0417\u0430\u0433\u0440\u0443\u0437\u0438\u0442\u044c pdf-\u0444\u0430\u0439\u043b \u0418\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0438 (220,0 Kb)<\/span><\/a><\/span><br \/><br data-mce-bogus=\"1\" \/><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[75],"class_list":["post-159","post","type-post","status-publish","format-standard","hentry","category-foreign-experience","tag-tax-trasnfer"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/posts\/159"}],"collection":[{"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/comments?post=159"}],"version-history":[{"count":3,"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/posts\/159\/revisions"}],"predecessor-version":[{"id":8620,"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/posts\/159\/revisions\/8620"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/media?parent=159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/categories?post=159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/ru\/wp-json\/wp\/v2\/tags?post=159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}