РОЗВИТОК ТРАНСФЕРТНОГО ЦІНОУТВОРЕННЯ В УМОВАХ ГЛОБАЛІЗАЦІЇ
DEVELOPMENT OF TRANSFER PRICING IN THE CONDITIONS OF GLOBALIZATION
Author(s): S.Y. Korol, Н.V. Umantsiv, I.K. ShushakovaSubject(s): Supranational / Global Economy, Fiscal Politics / Budgeting, Globalization
Published by: Національний юридичний університет імені Ярослава Мудрого
Keywords: transfer pricing; regular price; transfer price; taxation; tax control;
Summary/Abstract: The article examines the process of development of transfer pricing in the world and in Ukraine. The analysis of indicators of submission of reports on controlled transactions by taxpayers to the State Tax Service of Ukraine is carried out. The author’s definition of the concept of «transfer pricing» has been developed. Peculiarities of transfer pricing development in Ukraine are considered. Peculiarities of systematization of tax control of transfer pricing in Ukraine are considered.
Journal: Економічна теорія та право
- Issue Year: 2/2021
- Issue No: 45
- Page Range: 87-100
- Page Count: 14
- Language: Ukrainian