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Information × Registration Number 0218U001209, 0117U004362 , R & D reports Title Advance Pricing Agreements in Controlled Transactions as an Instrument of Balance of Interests of Fiscal Authorities and Taxpayers: World Experience and Ukraine popup.stage_title Head Timchenko Leonid Dmitrievich, Registration Date 26-01-2018 Organization National university of state tax servise of Ukraine popup.description2 The area of research is represented by social relations concerning observance of demands of arm's length principle in controlled transactions. The purpose of research is description of the institute of advance pricing agreements in the context of effective control concerning transfer pricing from the point of view of world experience and formulation of propositions for implementation of institute of adnace pricing agreements in Ukraine. Methods of research: historical and legal mentod; dialectical method; method of comparative analysis; method of structural and functional analysis. The authors propose the description of legal nature of advance pricing agreements, the description of campaign to address BEPS on the development of advance pricing agreements, the generalization of experience of India, USA, Russian Federation and Kazakhstan in the respective area, the critical analysis of the OECD approach to usage of mutal agreement procedure in the context of conclusion of APAs and the formulation of propositions to normative basis of the procedure of conclusion of APAs in Ukraine, including the project of amended order of conclusion of APAs concerning controlled transactions. The results might be used by the State Fiscal Service of Ukraine with the purpose of improvement of normative basis for conclusion of APAs in Ukraine. Product Description popup.authors Кармаліта Марія Володимирівна Селезень Павло Олександрович Стадник Марина Вікторівна Стародуб Дмитро Миколайович Тимченко Леонід Дмитрович popup.nrat_date 2020-04-02 Close