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Information × Registration Number 0222U003061, 0121U109969 , R & D reports Title Scientific substantiation of unified methodological approaches to transfer pricing documentation by companies in Ukraine popup.stage_title Head Kucheriava Maria V., Кандидат економічних наук Registration Date 17-02-2022 Organization State Educational Institution "Academy of Financial Management" popup.description2  Research report: 355 p., 22 figures, 15 tables, 19 appendices, 142 sources. BEPS ACTION PLAN, THREE-TIERED TRANSFER PRICING DOCUMENTATION MODEL, TRANSFER PRICING, TRANSFER PRICING DOCUMENTATION, GLOBAL TRANSFER PRICING DOCUMENTATION, INTERNATIONAL TAXATION. The object of the research is international and national regulations and frameworks in the field of transfer pricing. The subject of the research is methodological approaches to the preparation of transfer pricing documentation and global transfer pricing documentation. The aim of the study is to scientifically substantiate unified methodological approaches to the preparation of transfer pricing documentation and global transfer pricing documentation in accordance with national legislation, taking into account the requirements of the OECD documents. Application area. The materials and results of the study can be applied by the Ministry of Finance of Ukraine to develop and implement a unified state policy in the field of combating tax evasion and increasing tax transparency; development of regulatory legal acts on tax issues. The economic effect of the implementation of the developments lies in the creation of institutional conditions for increasing the transparency of financial flows of companies carrying out controlled operations and multinational entities for tax administrations and providing them with relevant information to assess and study risks caused by transfer pricing. The scientific novelty and advantages of the results obtained are in the justification of the feasibility of developing practical guidelines for preparation of transfer pricing documentation and global transfer pricing documentation. Product Description popup.authors Herneho Yuliia O. Holovko Vladyslav O. Diachenko Yakiv Ya. Kudriashov Vasyl P. Kucheriava Maria V. Svyrydenko Maryna B. Stashenko Yuliia V. Ukhnal Nataliia M. Fedorchenko Olha Ye. Khaustova Viktoriia V. Chyzhykova Olena V. popup.nrat_date 2022-03-09 Close