ТРАНСФЕРТНЕ ЦІНОУТВОРЕННЯ ЯК СПОСІБ ПОДАТКОВОГО ПЛАНУВАННЯ. ПРАВИЛО ДІЛОВОЇ МЕТИ
TRANSFER PRICING AS A METHOD OF TAX PLANNING. THE RULE OF BUSINESS PURPOSE

Summary/Abstract: It has been proven that TP is an important tool for combating tax optimization, which is used in transactions with foreign companies not only in Ukraine, but also in various countries of the world. The TP’s tools are based on the OECD guidelines and are an integral part of the BEPS plan. TP by its content acts as an antidote to the distortion of tax bases by overstating purchase costs or understating income from the sale of goods/services to foreign jurisdictions or entities that use a low tax burden. The means of countering tax optimization by involving TP on the part of the state are considered based on the study of judicial practice. It is emphasized that regulatory authorities apply the rule of business purpose to assess the legality of such transactions. The conducted analysis indicates that the practice is ambiguous and depends on the correct sequence of actions of the person applying tax optimization.

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