DEVELOPMENT OF TRANSFER PRICING IN THE CONDITIONS OF GLOBALIZATION Economic theory Umantsiv G. V., Phd (economy), associate Professor, Kyiv, Kyoto, 19 КОРОЛЬ С. Я., Doctor of Economic Sciences, Associate professor, Ukraine, KyivШУШАКОВА І. К.July 5, 2021July 5, 2021. This work is licensed under a Creative Commons –Attribution 4.0 International (CC BY 4.0).