Improving transfer pricing in Ukraine using American Experience

The purpose of the present research is to determine the characteristics of transfer pricing and proposals for its improvement, identifying key factors applying transfer pricing and the development of organizational and economic measures for the implementation of the mechanism of transfer pricing in...

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Bibliographic Details
Published in:Independent Journal of Management & Production 2021-05, Vol.12 (3), p.s205-s231
Main Authors: Grinenko, Julia, Melnychuk, Dmytro, Mykhalchyshyna, Larysa, Belei, Svitlana, Yevtushenko, Nataliia
Format: Article
Language:English
Subjects:
Corporate profits
Globalization
Income taxes
Jurisdiction
Multinational corporations
Prices
Pricing policies
Tariffs
Tax avoidance
Tax rates
Tax regulations
Transfer pricing
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Summary:The purpose of the present research is to determine the characteristics of transfer pricing and proposals for its improvement, identifying key factors applying transfer pricing and the development of organizational and economic measures for the implementation of the mechanism of transfer pricing in Ukrainian enterprises based on US experience. Due to significant growth of the number of multinationals since 1950, and expanding the geographical environment of their activities caused the increase in the number of studies on transfer pricing. Strengthening external instability greatly affected the formation and increased use of transfer pricing, as well as the use of market prices for the companies is risky. The research is based on the requirements of the fundamental documents of the Organization for Economic Cooperation and Development (OECD) and by the United Nations Tax Committee (UN), International Accounting Standards Board (IASB), Generally Accepted Accounting Principles (GAAP), as well as on empirical data obtained in the process of analysis of reporting of Ukrainian companies.
ISSN:2236-269X
2236-269X
DOI:10.14807/ijmp.v12i3.1524