DEVELOPMENT OF TRANSFER PRICING TAX CONTROL IN UKRAINE
Journal Title: Приазовський економічний вісник - Year 2018, Vol 6, Issue 11
Abstract
Analyzing, systematizing, and generalizing scientific papers of many scholars, we are studied the essence of concepts of transfer price and transfer pricing. Relationship of transfer pricing and the phenomenon of tax avoidance is revealed. The main aspects of tax control over transfer pricing are considered. The latest changes in the tax law regarding transfer pricing are analyzed. The positive influence of transfer pricing tax control development in Ukraine is justified both for fiscal authorities and taxpayers.
Authors and Affiliations
L. A. Parfentii, V. M. Shutko
Keywords
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