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Information × Registration Number 0219U001150, 0118U004105 , R & D reports Title Improvement of counteraction to improper use by Ukrainian taxpayers of organizational and legal forms of entities in foreign jurisdictions in the course of controlled operations popup.stage_title Head Brehov Sergey, Registration Date 16-01-2019 Organization National university of state tax servise of Ukraine popup.description2 The object of the study is economic and legal relations that arise in the implementation of foreign trade operations. The purpose of the study is to formulate scientific and practical recommendations for improving the control of transfer pricing in Ukraine. Methods of research - the methodological basis for the study is the use of a set of general scientific and special research methods: historical and logical; generalizations and scientific abstraction; system-structural and comparative analysis; extrapolation, as well as graphical and tabular visualization methods. The scientific novelty and practical significance of the NNTR is to improve and substantiate the list of organizational and legal forms (hereinafter referred to as OSPs) of non-residents that allow to minimize or not to pay profit tax (corporate tax) in the context of states (hereinafter referred to as the list of the Cabinet of Ministers of Ukraine) and increase the capacity of the DFS in Identification of economic transactions carried out through the organizational and legal forms included in such a list. Product Description popup.authors Дейнека В.Ф. Мовчун С.В. Стародуб Д.М Федчук С.І. Шавло І. А. Яроцька Т.Р. popup.nrat_date 2020-04-02 Close