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Information × Registration Number 0210U005721, 0110U007073 , R & D reports Title Researches and developments in economics (Fiscal mechanisms of budget revenue generation in Ukraine)" by lot № 6 "Institutional and methodological regulations of tax evasion control with reference to the application of transfer pricing popup.stage_title Head Inna O. Lunina, Доктор економічних наук Registration Date 05-01-2011 Organization State Institution "Institute of Economy and Forecasting National Academy of Sciences of the Ukraine" popup.description2 Report on the scientific-research work: 171 p., 4 chapters, 9 tables, 2 figures, 34 sources, 2 additions. Research matter: transfer pricing. Research object: transfer pricing control for tax purposes. Research goal: to develop scientific ground of normative documents, necessary for methodical maintenance of the control over tax minimization under transfer prices application. Research methods: analysis and synthesis, logic generalization, historical and other methods of perception of the social and economic phenomena, objects and processes. In the scientific-research work: -theoretical approaches to transfer pricing and its tax regulation are generalized; -advantages and disadvantages of the main transfer pricing methods for the tax purposes are defined; -some recommendations for the shaping of an order of transfer pricing methods application are proposed; -problem aspects of transfer pricing in insurance are analyzed; -methodical approaches for definition of the usual price of the insurance tariff are proved; -international practice of contracting of Advanced price agreement is generalized; -Some recommendations for the shaping of an order of the contracting and keeping of Advanced price agreement between big tax payers and tax administrations are proposed. Report on the scientific-research work could be used by the Ministry of Finance of Ukraine. Key words: transfer pricing, tax regulation, usual price, insurance tariff, Advanced price agreement. Product Description popup.authors Бойченко Алла Василівна Булана Олександра Олександрівна Голікова Тетяна Володимирівна Даниленко Анатолій Іванович Зирянова Ольга Леонідівна Корнєєв Володимир Вікторович Руденко Ольга Олександрівна Скрипниченко Марія Іллівна Фролова Наталія Борисівна Шаблиста Любов Миколаївна Шумська Світлана Степанівна popup.nrat_date 2020-04-02 Close