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Over the past two decades, transfer pricing has become one of the most important international tax issues. Transfer pricing is a neutral concept that simply refers to the determination of transfer prices for transactions between associated parties. But, a common way for MNCs to shift profits is through the manipulation of transfer prices. MNCs can charge artificially low or high prices for sales between related parties, thereby shifting profits and reducing their overall tax liabilities (de Mooij and Liu, 2020). It can therefore have a direct impact on a country’s tax base. To protect its tax base from being eroded through transfer mispricing, a country needs to have appropriate transfer pricing legislation and take steps to ensure that it is effectively administered.
Монгол Улсын дотоодын нийт бүтээгдэхүүний 23.6, төсвийн орлогын 24.8, нийт экспортын 93.7, гадаадын шууд хөрөнгө оруулалтын 82.5 хувийг уул уурхай, олборлох салбар дангаар бүрдүүлж байгаа бөгөөд үүний 50 хувийг нүүрсний салбар дангаараа бүрдүүлж байна.
Over the past two decades, transfer pricing has become one of the most important international tax issues. Transfer pricing is a neutral concept that simply refers to the determination of transfer prices for transactions between associated parties. But, a common way for MNCs to shift profits is through the manipulation of transfer prices. MNCs can charge artificially low or high prices for sales between related parties, thereby shifting profits and reducing their overall tax liabilities (de Mooij and Liu, 2020). It can therefore have a direct impact on a country’s tax base. To protect its tax base from being eroded through transfer mispricing, a country needs to have appropriate transfer pricing legislation and take steps to ensure that it is effectively administered.
Recently, the spread of the Covid-19 disease has become a global problem, and it is a time when people need to take measures to protect themselves. This effect has had an impact on small and medium businesses that engage in online shopping. Today, e-commerce is important and is here to stay. Internet marketing has become an integral part of marketing strategy. Marketers must understand how customers use the Internet to make decisions, select brands and transact with Internet providers.
The Internet has become increasingly popular. As we know 91 percent of the Mongolian total population is using internet access. In 2006, Mongolian online shopping development started, which is an important transaction among entrepreneurs and customers. As a new channel for marketing, online shopping played a significant role. It provides satisfaction for customers seeking convenience and speed when they purchase products. Therefore, the study aims to determine the factors influencing Mongolian consumers' attitudes and decision-making toward online shopping. The five main factors that are covid-19 effect, convenience, timesaving, web design, and security were selected from the available literature. The collected data from Mongolian online shoppers was analyzed by using SPSS, Smart PLS 3.3 software. The result indicates the hypothesis has been accepted.
The Сovid-19 which was first reported in 2019 has affected people’s lives, especially consumer behavior and household purchases. Our country has taken immediate and decisive measures to prevent the spread of coronavirus. These decisions have led to some changes in household purchases. The study article is the first study to examine changes in Mongolian household food consumption during the pandemic. The data from SPSS software surveyed a total of 205 households, which showed a decrease in the frequency of food purchases, most purchases of food from large stores, It seems that the health benefits are taken into account when buying food.
