Abstract
This paper deals with the problem of ecological improvement of urban recreational zones. This problem is currently also relevant in Kazan. Despite the significant number of city parks and squares in the city of Kazan, their condition had not been given sufficient attention. The situation radically changed in 2016 after the announcement in the Republic of Tatarstan of the year "Parks and squares". The result of this program was the creation of initiative groups for the development of concepts of public areas. According to the developed program, 27 out of 130 green zones in the territory of Kazan were subject to renovation and reconstruction. Among them was the Uritsky park. In 2016-2017 the landscaping project of the given territory was implemented. The final project for the reconstruction of the Uritsky Park was developed by the Kazan architectural bureau – Evolution. During the implementation of the project in this area, a number of mistakes were made that do not allow it to be classified as an ecological improvement. This paper presents a new elaborate version of the improvement. The proposed project envisages overcoming some of the negative consequences of the previously implemented project. The proposed project is based on the already implemented project solutions. This will avoid additional costs.
Highlights
In the process of tax control of transactions between interdependent persons, the tax authorities use methods that justify and confirm the fact that the prices applied in transactions between interdependent persons are market-based
The tax control methods for transactions between interdependent persons regulated by the Tax Code of the Russian Federation are based on international rules for the regulation of transfer pricing laid down according to the recommendations of the Organization for Economic Cooperation and Development (OECD)
- The tax authority must justify and prove the impossibility of applying the previous transfer pricing method before proceeding to the analysis of the current transfer pricing method used in the transaction (Baburyan, 2014)
Summary
In the process of tax control of transactions between interdependent persons, the tax authorities use methods that justify and confirm the fact that the prices applied in transactions between interdependent persons are market-based. The tax control methods for transactions between interdependent persons regulated by the Tax Code of the Russian Federation are based on international rules for the regulation of transfer pricing laid down according to the recommendations of the Organization for Economic Cooperation and Development (OECD). - The choice by the taxpayer of an optimal pricing method which, taking into account all aspects of the analyzed transaction, will give the most accurate and well-reasoned conclusion about the conformity of the price applied in the analyzed transaction to the market level;. - A comprehensive analysis of the parties to the transaction, taking into account the available data, including the rationale for choosing the pricing method, the criteria for comparability and interdependence, etc.;. - The tax authority must justify and prove the impossibility of applying the previous transfer pricing method before proceeding to the analysis of the current transfer pricing method used in the transaction (Baburyan, 2014)
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