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Registration Number

0224U003025, 0123U101609 , R & D reports

Title

Scientific substantiation of the improvement of organizational and methodical provision of disclosure of information about controlled transactions

Head

Oliinyk Yana V., Доктор економічних наук

Registration Date

27-03-2024

Organization

State Educational Institution "Academy of Financial Management"

Description

 Ukraine has created the preconditions for the formation of proper information support for monitoring transfer pricing risks, the key object of which is controlled transactions. The main sources of transfer pricing risk analysis are the information contained in the corporate income tax return (Annex TC to the corporate income tax return) and the report on controlled transactions (as a key source of justification for the decision of the tax authorities to intensify the verification of the legality of transactions carried out by taxpayers). The purpose of the study is to provide a scientific basis for further improvement of the organisational and methodological support for disclosure of information on controlled transactions in tax reporting. The value of the work is to create conditions for strengthening Ukraine's institutional capacity to counteract the risks of tax base erosion and profit shifting. The main results that characterise the scientific novelty are as follows: international experience on reporting by taxpayers on controlled transactions is summarised; a comparative analysis of the best international and domestic practices on the preparation and disclosure of information on controlled transactions by taxpayers is carried out; the data and the procedure for their disclosure in the Corporate Profit Tax Return, the form of which is approved by the Order of the Ministry of Finance of Ukraine No. 897 dated 20.10.2015, and in the Report on Controlled Transactions, the form of which is approved by the Order of the Ministry of Finance of Ukraine No. 8 dated 18.01.2016; scientifically substantiated the main directions of improving the organisational support for the preparation of the Report on Controlled Transactions and the Corporate Profit Tax Return based on the identification of inconsistencies and existing international experience.

Product Description

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Kovtun Vita P.
Nikolenko Larysa A.
Oliinyk Yana V.
Oleinikova Liudmyla H.
Soroko Svitlana I.