Transfer pricing control and the problems posed in the future

The purpose of the transfer pricing is to minimize the obligation to pay taxes within the enterprises, businesses to maximize profits based on preferential policies or tax differences between regions and countries. The progression of international integration promotes the rapid development of nations, but also presents new challenges, especially the fight against budget deficits. Transfer pricing is not only a form of large budget deficits but also distorts the business environment, creating inequitable competition among economic actors and containing many other risks.