PROBLEMATIC ISSUES OF TAX REGULATION OF THE TRANSFER PRICING
Tax control is an important component of the tax system of the country. The main purpose of tax control is the detection and prevention of violations of the tax legislation, ensuring timeliness and completeness of execution an obligations of taxpayers. The purpose of tax control in the field of transfer pricing as a component of tax control system is to counter the use of transfer prices as a mechanism for tax avoidance and profit shifting.In practice, regulations in the field of transfer pricing have certain shortcomings, manifested in the process of implementing functions of the tax authorities. As the survey shows the regulations in the field of transfer pricing, developed by the tax administration, have some disadvantages, manifested in their practical implementation and during the use transfer pricing mechanism by taxpayers.