МРНТИ 06.73.15                                                                               №3 (2020г.)

Zaurbekova Z.G., Seleznyova I.V.    

The article considers the problems of the world experience state regulation for of transfer pricing and control adaptation to the economic and legal conditions in Kazakhstan. The research is based on secondary information sources (regulations, books, articles, Internet publications, reports on marketing research, cases, etc.). The strategy of the study is to collect, analyze and interpret information from sources, highlighting, first of all, the rules and procedures that can be applied to regulate transfer pricing in emerging markets, in particular in Kazakhstan. The study showed that Kazakhstan has many problems in the field of state regulation and control of transfer pricing. Issues of correct use of market price determination methods remain unresolved. The approaches used to identify comparable transactions and to identify business entities as affiliated legal entities
require improvement. The study allowed to outline the main ways to improve the legislation and control procedures in the field of transfer pricing of Kazakhstan. The results of the study can serve to improve the efficiency of the legislative, executive and judicial authorities of the Republic of Kazakhstan.
Keywords: transfer pricing, transfer prices, market prices, comparable transactions, government regulation, OECD, Kazakhstan.