BOG‘LIQ SHAXSLAR O‘RTASIDAGI BOSHQARUV XIZMATLARI HAQINI SOLIQQA TORTISH YO‘LLARI

Авторы

  • Ravshanova Orzigul Inoyat qizi O‘zbekiston Milliy Metrologiya Instituti direktor o‘rinbosari Toshkent davlat iqtisodiyot universiteti PhD mustaqil tadqiqotchisi https://orcid.org/0009-0009-8711-9074

DOI:

https://doi.org/10.5281/zenodo.23690597

Аннотация

Maqolada xalqaro guruhlar tarkibidagi bog‘liq korxonalar o‘rtasida ko‘rsatiladigan boshqaruv xizmatlari uchun haqning xalqaro soliqqa tortish tizimidagi o‘rni kompleks tadqiq etiladi. Tadqiqotning asosiy g‘oyasi shundan iboratki, boshqaruv xizmatlari haqi (management fee) oddiy xo‘jalik xarajati bo‘lib qolmay, transchegaraviy foydaning guruh korxonalari o‘rtasida taqsimlanishiga, xizmat oluvchi davlatning soliq bazasiga, xizmat ko‘rsatuvchi davlatning daromadiga va ikki tomonlama soliqqa tortish xavfiga bir vaqtning o‘zida ta’sir qiluvchi operatsiya hisoblanadi. Shu sababli boshqaruv xizmati to‘lovlari (management fee) transfer narxlari, soliq bazasining yemirilishi va foydaning boshqa yurisdiksiyalarga ko‘chirilishi BEP( S), to‘lov manbaida foyda solig‘i, xarajatlarni soliq bazasidan chegirish va xalqaro soliq nizolari bilan uzviy bog‘liq. Maqolada manfaatdorlik testi (benefit test), xizmatning amalda bajarilganligini tasdiqlash (proof of performance), aksiyadorlik faoliyati (shareholder activities) va haq undiriladigan xizmatlarni (chargeable services) ajratish, xarajatlar bazasi (cost base), taqsimlash kalitlari (allocation keys) va hisob-faktura mexanizmi tahlil qilinadi. Xalqaro va bank guruhi amaliyoti asosida O‘zbekiston uchun boshqaruv xizmatlari haqini tartibga solishning hujjatlashtirish, narxlash va riskka asoslangan nazoratni birlashtiruvchi modeli taklif etiladi.
Ключевые слова boshqaruv xizmatlari haqixalqaro soliqqa tortishtransfer narxlarisoliq bazasining yemirilishi va foydaning ko‘chirilishibog‘liq shaxslarmanfaatdorlik testixizmatning amalda bajarilganligini tasdiqlashaksiyadorlik faoliyatixarajatlar bazasitaqsimlash kalitimustaqil tomonlar tamoyilimanbada ushlab qolinadigan soliq

Библиографические ссылки

OECD. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. OECD Publishing, Paris, 2022.

OECD. Transfer Pricing: Cross-border transactions between associated enterprises and the arm’s length principle. OECD Tax Policy materials.

OECD. Revisions to Chapter VII of the OECD Transfer Pricing Guidelines – Special considerations for intra-group services. Public consultation document, 2026.

PwC. Uzbekistan — Corporate — Withholding tax, Tax Summaries, last reviewed 16 January 2026.

Deloitte Hungary. Introduction of management fees – Transfer pricing aspects. 20 March 2026.

OECD. Base Erosion and Profit Shifting Project: Actions 8–10, Aligning Transfer Pricing Outcomes with Value Creation.

OECD. Transfer Pricing Documentation and Country-by-Country Reporting, BEPS Action 13.

United Nations. United Nations Practical Manual on Transfer Pricing for Developing Countries.

United Nations. United Nations Model Double Taxation Convention between Developed and Developing Countries.

Bank guruhi ichki allocation modeli: equity, PBT, ROE va FTE ko‘rsatkichlari asosidagi taqsimlash jadvali (maqola empirik materiali).

AQSh Ichki daromadlar xizmati (IRS), “Management Fees”, LB&I International Practice Service Transaction Unit, 6-jild — Inbound Income Shifting, 6.5-qism — Provision of High Value Services, 6.5.1-bob, nazorat raqami ISI/9422.05_01 (2013), oxirgi yangilanish — 2014-yil 8-sentabr.

O'zbekiston Respublikasining Soliq kodeksi. – Toshkent, 2019 (2026-yil holatidagi tahrir).

O'zbekiston Respublikasining ikki tomonlama soliqqa tortishning oldini olish to'g'risidagi xalqaro shartnomalari.

https://practiceguides.chambers.com/practice-guides/corporate-tax-2026/china

https://www.oecd.org/content/dam/oecd/en/publications/reports/2022/01/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022

Загрузки

Опубликован

2026-10-27

Как цитировать

Ravshanova, O. I. qizi. (2026). BOG‘LIQ SHAXSLAR O‘RTASIDAGI BOSHQARUV XIZMATLARI HAQINI SOLIQQA TORTISH YO‘LLARI. Экономика и инновационные технологии, 14(5), 129–142. https://doi.org/10.5281/zenodo.23690597

Выпуск

Том 14 № 5 (2026): "Экономика и инновационные технологии"

Раздел

Солиқ ва солиққа тортиш. Суғурта иши

Лицензия

Лицензия Creative Commons

Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.

DOI

https://doi.org/10.5281/zenodo.23690597

Страницы

129-142

Цитирование

Открыть в Google Scholar