Abstract:
The article is devoted to the study of the essence and nature of double taxation in the conditions of transfer pricing. The
crux of the problem is that profits from transfer transactions may be subject to taxation in both countries where the related
parties are located. This can create complications and misunderstandings between countries, as well as cause conflicts between
businesses and tax authorities. The main goal of solving the problem of double taxation in transfer pricing is to create a stable
and transparent system that satisfies the interests of all parties. International standards and dispute resolution mechanisms
play a key role in achieving this goal, ensuring a fair and clear playing field for all participants. In the further development
of transfer pricing and the fight against double taxation, it is important to continue the development and implementation of
effective international standards, as well as to strengthen cooperation between countries and enterprises. Only in conditions of
mutual understanding and cooperation will it be possible to ensure an effective and fair transfer pricing system that considers
the interests of all parties.
