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Registration Number

0225U002698, (0124U002213) , R & D reports

Title

Monitoring changes to the OECD Guidelines on Transfer Pricing for Transnational Companies and Tax Services, taking into account the provisions of the tax legislation of Ukraine

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Моніторинг змін Настанов ОЕСР щодо трансфертного ціноутворення для транснаціональних компаній та податкових служб з урахуванням положень податкового законодавства України

Head

Oliinyk Yana V., Доктор економічних наук

Registration Date

29-03-2025

Organization

State Educational Institution "Academy of Financial Management"

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Ensuring further adaptation of the methodology and domestic practice of transfer pricing to international documents recognized in the European Union.

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 The purpose of the study is to ensure further adaptation of the methodology and domestic transfer pricing practice to international documents recognized in the European Union. Results that characterize the scientific novelty: current global trends in transfer pricing have been identified based on the primary analysis of structural and logical changes in the OECD Transfer Pricing Guidelines (2022 edition); methodological principles of improving the conceptual and categorical apparatus in the field of transfer pricing were further developed through scientific support of the translation of the Glossary of the OECD Transfer Pricing Guidelines (2022 edition) and comparative analysis of the Glossary editions of 2010, 2017 and 2022. organizational and methodological support for the application of the provisions of the OECD Transfer Pricing Guidelines (2022 edition) was improved through the development of the Subject Index of the Glossary with appropriate references to the current tax legislation of Ukraine (Tax Code of Ukraine); scientifically substantiated the methodological basis for further harmonization of domestic tax legislation with international taxation norms through the development of proposals for adaptation and scientific support of the translation into the state language of the OECD Transfer Pricing Guidelines (2022 edition) in terms of applying the arm's length principle; transfer pricing methods; administrative approaches to preventing and resolving transfer pricing disputes; three-tier model of transfer pricing documentation a summarized characterization of the OECD Transfer Pricing Guidelines in the context of the provisions of Ukrainian tax legislation and international taxation.

Product Description

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Kudriashov Vasyl P.
Kucheriava Mar'ia V.
Maliarchuk Olha H.
Oliinyk Yana V.
Pavliuk Klavdiia V.
Soroko Svitlana I.
Khokhlov Denys M.
Chukhraieva Nataliіa М.

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2025-03-29