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...
| Authors: | , , , , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2021 |
| Country: | Brasil |
| Institution: | Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
| Repository: | Independent Journal of Management & Production |
| Language: | English |
| OAI Identifier: | oai:www.ijmp.jor.br:article/1524 |
| Online Access: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1524 |
| Access Level: | Open access |
| Keyword: | Transfer Price Transfer Pricing Arm’s Length Standard Related Parties Controlled Operations Regulation of Transfer Pricing Multinational Companies Implementation of Transfer Pricing |
| 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. |
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