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Назва: The transfer pricing control mechanism and reporting system implementation challenges: Ukrainian experience
Інші назви: Проблемные вопросы внедрения механизма контроля трансфертного ценообразования и системы отчетности: опыт Украины
Автори: Riabych, Olena
Vakulchyk, Olena
Рябич, Елена
Вакульчик, Елена
Ключові слова: transfer pricing
controlled operations
taxation
reporting
economic operators
трансфертное ценообразование
контролируемые операции
налогообложение
отчетность
субъекты внешнеэкономической деятельности
Дата публікації: 6-кві-2017
Видавництво: Academy of Customs Service of Ukraine
Бібліографічний опис: 1. Vakulchyk O.M. Problemy ta osoblyvosti vprovadzhennja v Ukrajini mekhanizmu kontrolju transfertnogho cinoutvorennja [The problems and peculiarities of introduction in Ukraine of transfer pricing monitoring mechanism]. - [Elektronnyj resurs] / O. M. Vakulchyk, O. V. Riabych // Visnyk Akademiji mytnoji sluzhby Ukrajiny. – Serija «Ekonomika». – 2014. – No 1(51). – Rezhym dostupu : http://irbis-nbuv.gov.ua/cgi-bin/irbis_nbuv/ cgiirbis_64.exe/vamsue_2014_1_4.pdf. (in Ukrainian) 2. Ghotujemosja do podannja zvitnosti z transfertnogho cinoutvorennja [Preparing for reporting on transfer pricing]. - [Elektronnyj resurs] // Visnyk Asociaciji. – 2014. – No 5. – 41 s. – Rezhym dostupu : http://www.afo.com.ua/doc/ASSOCIATION_NEWSLETTER_ 06_2014.pdf. (in Ukrainian) 3. Ghutovska O. Pidghotovku jakisnogho zvitu pro kontroljovani operaciji uskladnjuje zakon [The law complicates preparation of the quality report on controlled operations]. - [Elektronnyj resurs] / O. Ghutovska // Visnyk DFS. – 2014. – No 14. – Rezhym dostupu : http:// www.visnuk.com.ua/ua/pubs/id/6915. (in Ukrainian) 4. Derzhavna fiskaljna sluzhba Ukrajiny [State Fiscal Service of Ukraine]. - [Elektronnyj resurs]. – Rezhym dostupu : http:// sfs.gov.ua. (in Ukrainian) 5. Pershyj zvit komom abo po gharjachym slidam transfertnoji zvitnosti [The first report became a clod or in hot pursuit of transfer pricing reports] [Elektronnyj resurs]. – Rezhym dostupu: http://www.km - partners.com/ua/eksklyuziv/992-pershiy-zvit-komom. (in Ukrainian) 6. Pro vnesennja zmin do Podatkovogho kodeksu Ukrajiny shhodo transfertnogho cinoutvorennja : Zakon Ukrajiny vid 04.07.2013, No 408-VII [The Law of Ukraine from July 4, 2013 No 408-VII “On Amendments to the Tax Code of Ukraine concerning transfer pricing”]. - [Elektronnyj resurs]. – Rezhym dostupu : http://zakon3.rada.gov.ua/laws/show/408-18. (in Ukrainian) 7. Pro zatverdzhennja pereliku derzhav (terytorij), u jakykh stavky podatku na prybutok (korporatyvnyj podatok) na 5 i biljshe vidsotkovykh punktiv nyzhchi, nizh v Ukrajini : rozporjadzhennja Kabinetu Ministriv Ukrajiny vid 25.12.2013, No 1042-r [Resolution of the Cabinet of Ministers of Ukraine from December 25, 2013, No 1042-r “On approving the list of countries (territories), in which the rate of income tax (corporate tax) by 5 or more percentage points lower than in Ukraine”]. - [Elektronnyj resurs]. – Rezhym dostupu: http://minrd.gov.ua/zakonodavstvo/ podatkove-zakonodavstvo/postanovi-kabinetu-ministr /62993.html. (in Ukrainian) 8. Pro zatverdzhennja Pereliku dzherel informaciji pro rynkovi ciny dlja cilej transfertnogho cinoutvorennja : rozporjadzhennja Kabinetu Ministriv Ukrajiny vid 23.10.2013, No 866-r [Resolution of the Cabinet of Ministers of Ukraine from October 23, 2013 No 866-r “On approving the list of sources of information on market prices for the purpose of transfer pricing”] [Elektronnyj resurs]. – Rezhym dostupu: http://minrd.gov.ua/ zakonodavstvo/podatkove -zakonodavstvo/postanovi-kabinetuministr/ 62893.html. (in Ukrainian) 9. Pro zatverdzhennja formy ta Porjadku skladannja Zvitu pro kontroljovani operaciji : Nakaz Mindokhodiv vid 11.11.13 No 669 [Order of the Ministry of income and fees from November 11, 2013 No 669 “On approval of the form and the Order of reporting on controlled operations”] [Elektronnyj resurs]. – Rezhym dostupu : http://minrd.gov.ua/zakonodavstvo/podatkovezakonodavstvo/ nakazi/62991.html. (in Ukrainian) 10. Chufarov I. Jak bude zastosovuvatysja zakon pro transfertne cinoutvorennja [How would apply the law on transfer pricing]. - [Elektronnyj resurs] / I. Chufarov // Dzerkalo tyzhnja. Ukrajina. – 2013. – 22 serpnja. – No 30. – Rezhym dostupu : http://gazeta.dt.ua/finances/yak-budezastosovuvatisya-zakon-pro-transfertne-cinoutvorennya-_.html. (in Ukrainian)
Серія/номер: Customs;№ 2, 2015
Короткий огляд (реферат): This paper was presented at the 10th annual WCO PICARD conference (in the frameworks of the “Youth Forum”), 8-10 September 2015 in Baku, the Republic of Republic Azerbaijan. In most countries of the world in order to avoid speculation with prices between related parties and prevention of evasion by businesses from payment of taxes have been developed and approved at the legislative level transfer pricing rules. In 2013, Ukraine made the first steps towards introducing a system of state regulation in the field of transfer pricing. This issue is one of the key in the management of tax risks for international companies, as the volume of intra-group transactions and their diversity is constantly increasing. Actuality of the paper is connected with the fact that the process of transfer pricing control implementation caused by the common use of the transfer pricing mechanism in export-import operations is accompanied by the presence of a number of problematic issues that require investigation and correction. The aim of this work is to study the features of the transfer pricing control process and specific statements of reporting on controlled operations of subjects of foreign economic activity, identify problematic issues and develop proposals. The paper considers the essence of the transfer pricing control mechanism over transfer pricing operations. The authors’ views on peculiarities of this mechanism introduction into the Ukrainian system are expressed; the problems existing in this area are analyzed as well as the recommendations for improving the control mechanism are provided. The current system of reporting on controlled transactions is studied; the disadvantages of the proposed report are described and ways of improving this system are developed. To highlight the chosen subject definite scientific methods of investigation, namely analysis, synthesis, comparison, generalization were used. Such specific methods of economic study as economic-statistical and economic-analytical methods for the preparation of tables and diagrams were applied. We express our gratitude to the organizers and participants of the conference PICARD 2015 for the discussion and expressed views on this subject, which became the basis for writing this paper.
URI (Уніфікований ідентифікатор ресурсу): http://hdl.handle.net/123456789/2134
Розташовується у зібраннях:Customs 2015/2

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