Academic Journal
Transfer pricing in view of tax planning ; Трансферное ценообразование с учётом налогового планирования ; Трансфертне ціноутворення з огляду на податкове планування
| العنوان: | Transfer pricing in view of tax planning ; Трансферное ценообразование с учётом налогового планирования ; Трансфертне ціноутворення з огляду на податкове планування |
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| المؤلفون: | Бондаренко, Олександрівна Марія |
| المصدر: | Problems of legality; No. 143 (2018); 160-172 ; Проблемы законности; № 143 (2018); 160-172 ; Проблеми законності; № 143 (2018); 160-172 ; 2414-990X ; 2224-9281 |
| بيانات النشر: | Yaroslav Mudryi National Law University |
| سنة النشر: | 2018 |
| المجموعة: | Problems of Legality (E-Journal) |
| مصطلحات موضوعية: | transfer pricing, tax planning, transfer pricing methods, transfer pricing reporting, |
| الوصف: | Transfer pricing for the tax legislation of Ukraine is a new phenomenon. This situation has caused a number of unresolved issues in both law enforcement and tax law science. The problem of such a situation adds to the complexity of transfer pricing relations. Such relations are on the brink of legal and economic activity. They are transnational in nature. At the same time, transfer pricing is often used for tax planning purposes. All of the above factors require clear and complete legal regulation of the law. However, the Tax Code of Ukraine, although it stipulates the transfer pricing rules in Article 39, they are largely incomplete. Moreover, some provisions of the Tax Code of Ukraine can not be applied without reference to international primary sources. One of the most problematic aspects of the legal regulation of transfer pricing in Ukraine is the legalization of transfer pricing methods. This direction of transfer pricing is one of the most complex from a practical point of view. At the same time, the provisions of the Tax Code of Ukraine are necessary for the normal use of instructions or recommendations. This, in turn, causes the need for both taxpayers and controlling authorities to refer to international primary sources. At the same time, such sources, most often, advocate OECD. Special attention should be paid to the legal regulation of transfer pricing reporting. Since these relationships are made between a resident and his non-resident counterparty, they provide reporting on several levels. However, the Tax Code of Ukraine does not regulate the compilation and submission of accounts at a different level than the state level. Thus, both taxpayers and controlling bodies are forced to seek information on the correct application of the transfer pricing rules. ; Трансфертное ценообразование для налогового законодательства Украины является новым явлением. Такая ситуация вызвала ряд нерешенных вопросов как в правоприменении, так и в науке налогового права. Проблемности такой ситуации добавляет сложность ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Ukrainian |
| Relation: | http://plaw.nlu.edu.ua/article/view/148494/148864; http://plaw.nlu.edu.ua/article/view/148494 |
| DOI: | 10.21564/2414-990x.143.148494 |
| الاتاحة: | http://plaw.nlu.edu.ua/article/view/148494 https://doi.org/10.21564/2414-990x.143.148494 |
| Rights: | Copyright (c) 2018 Олександрівна Марія Бондаренко ; https://creativecommons.org/licenses/by/4.0 |
| رقم الانضمام: | edsbas.F56B1942 |
| قاعدة البيانات: | BASE |
| DOI: | 10.21564/2414-990x.143.148494 |
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