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0216U006751,
0115U004194
,
he methodology of the forensic examination of economic research business operations of enterprises related to transfer pricing
Poroshin Dmitry Yurevich,
17-05-2016
Scientific Research Institute of Forensic Sciences, Dnepropetrovsk
Research report: 64, 17 sources.. Objects of research - contract documents, primary accounting documents related to the study of the taxation procedure in the application of transfer pricing. The research method - a systematic analysis of the set of elements that make up the system of business accounting, monitoring and structural analysis of the practice of execution of judicial and economic expertise on issues related to the study of questions about the taxation procedure in the application of transfer pricing. The purpose of the work - the creation of standard-based methods perform forensic examinations on economic issues related to the study of the order of taxation of transfer pricing. Scientific developments: - Analyzed the legislative and other normative acts on matters relating to taxation in the area of ??transfer pricing; - Summarizes the methodological approaches to the forensic examination of the economic issues associated with the study of the order of taxation of transfer pricing. The results of the research design is proposed for use as an expert practice guidelines in conducting forensic examinations economic associated with transfer pricing. Keywords: large taxpayers, tax control, transfer pricing, controlled operation, coordination of prices, connected persons.5481
А.М. Лисенко
Лисенко А.М.
Н.В. Ількова
Н.О. Кушакова
Н.О. Кушакова
Т.В. Мороз
Т.М. Гузенко
Ю.В. Коновалов
2020-04-02
Updated: 2025-12-07
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