The need for greater convergence and coordination between customs and tax authorities over the issue of transfer pricing

Oleksiienko, Roman

dc.contributor.author	Oleksiienko, Roman
dc.date.accessioned	2017-04-03T08:08:59Z
dc.date.available	2017-04-03T08:08:59Z
dc.date.issued	2017-04-03
dc.identifier.citation	Ahuja, Neeru 2003, Practical problems in transfer pricing, Deloitte Haskins & Sells, viewed 17.11.2011, http://www.slideshare.net/sanjay_jhaa/practical-problems-intransfer-pricing Avi-Yonah, Reuven S. 2009, Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation, University of Michigan law school, The John M. Olin Center for Law & Economics Working Paper Series, Paper 102, viewed 07.02.2012, http://law.bepress.com/cgi/ Bell, Kevin 2009, "Can Formulary Approach Fit into Arm's-Length Confines? Formulary Advocate Dubs OECD Draft Chapters a Significant Step", Tax Management Transfer Pricing Report, Volume: 18, Issue: 14, viewed 07.02.2012, http:// www.mendeley.com/research/can-formulary-approach-fit-into-armslength-confinesformulary-advocate-dubs-oecd-draft-chapters-a-significant-step/ Brown Gianni, Monica 1996, "Transfer pricing and formulary apportionment", Taxes, Volume: 74, Issue: 3, viewed 07.02.2012, http://www.mendeley.com/research/ transfer-pricing-and-formulary-apportionment/ Butani, Mukesh, 2011, India – TP and Customs Valuation. Interplay between transfer pricing and Customs valuation, viewed 20.12.2011, http://online.ibfd.org/ collections/tpcvtp/html/tpcvtp_in_s_003.html?WT.z_nav=rssfeed Carter, W. K., Maloney, D. M., Van Vranken, M. H. 1998, "The Problems of Transfer Pricing: When you have facilities in more than one tax jurisdiction", Journal of Accountancy, viewed 19.12.2011, http://www.journalofaccountancy.com/issues/1998/jul/ carter.htm De Waegenaere, A., Sansing, R. C. 2007, "Transfer Pricing, Formulary Apportionment, and Productive Efficiency", Tuck School of Business Working Paper No 2008, Volume: 39, viewed 07.02.2012, http://www.mendeley.com/research/transferpricing-formulary-apportionment-and-productive-efficiency/ Jiang Bian, Hao Jiang 2010, "When Transfer Pricing Meets Custom Valuation", White & Case, viewed 27.11.2011, http://www.whitecase.com/globaltaxreport_012010_2/ Mikuriya, Kunio 2006, "Summary Remarks", WCO/OECD Conference on Transfer Pricing and Customs Valuation, Brussels(Belgium), 3-4 may 2006, viewed 21.01.2012, http://www.wcoomd.org/valsummaryremarkswco.htm Oleksiienko, Roman 2011, "Determination of economic efficiency of the sanctions for violation of the Customs rules", Customs Scientific Journal, Dniepropetrovsk: Academy of Customs Service of Ukraine, Regional Office for capacity building & Regional Training Centers for the European Region of the World Customs Organization, No. 1, pp. 161-173. Prithiviraj, S. 2009, "Issues of Transfer Pricing", Bukisa: share your knowledge, viewed 13.01.2012, http://www.bukisa.com/articles/190326_issues-of-transfer pricing#ixzz1dTVfn7fV Renaud, Pauline 2010, "Customs Valuation And Its Interaction With Transfer Pricing", Financial Worldwide, viewed 28.11.2011, http://www.financierworldwide.com/article.php?id=5670 Transfer price (definition), BusinessDictionary.com, viewed 17.11.2011, http:// www.businessdictionary.com/definition/transfer-price.html Transfer price (definition), Investopedia, viewed 15.11.2011, http://www.investopedia.com/terms/t/transferprice.asp#ixzz1dTFuHMR4 Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Centre for Tax Policy and Administration, 2010, viewed 15.11.2011, http://www.oecd-ilibrary.org/taxation/oecd-transfer-pricing-guidelines-for-multinationalenterprises-and-tax-administrations-2010_tpg-2010-en Transfer Pricing, Centre for Tax Policy and Administration, viewed 24.11.2011, http://www.oecd.org/department/0,3355,en_2649_33753_1_1_1_1_1,00.html WTO Valuation Agreement, viewed 15.11.2011, http://www.wcoomd.org/home_valoverviewboxes_agrvaluation.htm Гeрacимeнкo В.В. Практические возможности использования трансфертных цен, Элитариум: Центр дистанционного образования, (Gerasimenko, V.V., "Practical opportunities of use of transfer prices", Elitarium: Center for distance education), viewed 23.11.2011, http://www.elitarium.ru/2009/07/31/ispolzovanije_transfertnykh_cen.html Методы расчета трансфертных цен, CostInfo.ru: справoчник потребителя, (Methods of calculation of transfer prices, CostInfo.ru: customer‟s directory) viewed 23.11.2011, http://www.costinfo.ru/cost-transfert/transfert-price-calculation.php Олексієнко Р.Ю. Практичні аспекти взаємодії органів виконавчої влади при захисті економічних інтересів держави. // Митна політика України в умовах інтеграції до світової спільноти: Матеріали міжнародної науково-практичної конференції курсантів, студентів та молодих науковців. – Дніпропетровськ: Академія митної служби України, 2006. – С. 83-85 (Oleksiienko, Roman, 2006, "Practical aspects of cooperation between the state executive authorities in the process of defending the economic interests of the state", Customs policy of Ukraine in conditions of the world integration, International scientific and practical conference, Dniepropetrovsk: Academy of Customs Service of Ukraine, pp. 83-85) Петруня Ю.Є., Олексієнко Р.Ю. Трансформація відносин власності в системі митного забезпечення економічних інтересів держави // Управління в умовах економічної глобалізації: монографія / за ред. д.е.н. Ю.Є. Петруні. – Дніпропетровськ: АМСУ, 2010. – С. 162-178. (Petrunia, Yuri, Oleksiienko, Roman, 2010, Transformation of property rights in the system of Customs guarantee of the economic interests of the state, Management in conditions of the economic globalization, Monograph, Dniepropetrovsk: Academy of Customs Service of Ukraine, pp. 162-178)	uk_UA
dc.identifier.uri	http://hdl.handle.net/123456789/2060
dc.description.abstract	The article is devoted to the peculiarities of applying the transfer prices between the dependent enterprises inside the common area of the multinational corporations as well as to the complications and problems of convergence between the Customs and Tax authorities over the issue of controlling and checking the transfer prices. The need for this convergence and coordination between these mentioned state bodies is shown and proven. The main points of contact are analysed in the direction for controlling the transfer prices from the side of the Customs and Tax authorities. The comparison of the existing methods and approaches used by the Customs and Tax authorities in the plane of defining the transfer price and the Customs value is fulfilled. The ways of further cooperation and convergence between the Customs and Tax authorities are defined.	uk_UA
dc.language.iso	en	uk_UA
dc.publisher	Academy of Customs Service of Ukraine	uk_UA
dc.relation.ispartofseries	Special edition;№ 1, 2012
dc.subject	Customs authority	uk_UA
dc.subject	Tax authority	uk_UA
dc.subject	multinational corporation	uk_UA
dc.subject	customs value	uk_UA
dc.subject	taxation basis	uk_UA
dc.subject	customs taxes and duties	uk_UA
dc.subject	arm's length principle	uk_UA
dc.subject	WTO Agreement on Customs Valuation	uk_UA
dc.subject	OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations	uk_UA
dc.title	The need for greater convergence and coordination between customs and tax authorities over the issue of transfer pricing	uk_UA
dc.type	Article	uk_UA