DEVELOPMENT OF TRANSFER PRICING IN THE CONDITIONS OF GLOBALIZATION

Author
, Phd (economy), associate Professor, Kyiv, Kyoto, 19
, Doctor of Economic Sciences, Associate professor, Ukraine, Kyiv
, PhD (economy), Scientific Associate, Ukraine, Kyiv

In heading

 Economic theory;

Signed print

 25.06.2021

Issues number

 2021-№2 (45)

Page

 87-100

Type of articles

 Scientific article

Code UDK

 657.421.3

ISSN print

 2411-5584

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.

Keywords

 transfer pricing, regular price, transfer price, taxation, tax control

Reviewer

External reviewer

Article in PDF

 87-100

Bibliography

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Code DOI

 10.31359/2411‑5584‑2021‑45‑2‑87

05.07.2021