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Registration Number

0225U002700, (0124U002209) , R & D reports

Title

Implementation of the OECD methodology for transfer pricing in mineral supply chains (according to OECD Documents on "Determining the Price of Minerals: A Transfer Pricing Framework", "Determining the Price of Minerals: A Transfer Pricing Framework. Schedule A: Bauxite") taking into account the provisions of the Order of the Ministry of Finance of Ukraine dated 18.01.2022 No. 19 "On the approval of the Procedures for establishing the compliance of the conditions of a controlled transaction concerning raw materials to the "arm's length principle"")

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Упровадження методології ОЕСР щодо трансфертного ціноутворення у ланцюгах постачання корисних копалин (згідно з Документом ОЕСР щодо визначення цін на корисні копалини, травень 2023 (Determining the Price of Minerals: A Transfer Pricing Framework); Документом ОЕСР щодо визначення цін на корисні копалини, додаток А «Боксити», травень 2023 (Determining the Price of Minerals: A Transfer Pricing Framework. Schedule A: Bauxite); з урахуванням положень Наказу Міністерства фінансів України від 18.01.2022 № 19 «Про затвердження Порядків встановлення відповідності умов контрольованої операції щодо сировинних товарів принципу «витягнутої руки»»)

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 and harmonization of the provisions of the tax legislation of Ukraine with international recommendations on measures to prevent transfer pricing in mineral supply chains.

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 INTERNATIONAL TAXATION, TRANSFER PRICING, VERTICALLY INTEGRATED MINING COMPANIES, GLOBALIZATION, MINERAL SUPPLY CHAINS, OECD PRACTICAL GUIDELINES, CONTROLLED TRANSACTIONS, ARM'S LENGTH PRINCIPLE, BEPS (BASE EROSION AND PROFIT SHIFTING), TAXATION, RISKS. Object of study - international initiatives and national tax legislation on transfer pricing in mineral supply chains. The study focuses on the institutional, methodological, and organizational aspects of improving tax legislation governing transfer pricing in mineral supply chains. The mission of the study is to provide prerequisites for preventing the erosion of the tax base and profit shifting due to transfer pricing in mineral supply chains. The study seeks to promote the adaptation and alignment of Ukraine's tax legislation with international guidelines aimed at preventing transfer pricing in mineral supply chains. The research utilizes a range of general scientific methods for cognitive exploration. To address the scientific objectives and achieve the overarching goal, several research approaches were employed: institutional, systemic, empirical, structural-functional, comparative, as well as calculation and design methods. These methodologies aimed to identify the structural, institutional, and functional characteristics of international documents while also examining their evolution in the context of transformations within transfer pricing in mineral supply chains.

Product Description

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Ivanytska Olha M.
Klymenko Kateryna V.
Liubchenko Oleksii M.
Oliinyk Yana V.
Savostianenko Maksym V.
Stoliarov Vasyl F.
Ukhnal Nataliia M.

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2025-03-29