INTERNATIONAL TRANSFER PRICING PRACTICES IN THE CONTEXT OF TAX REVENUES OF NATURAL AND LEGAL PERSONS OF UKRAINE
Journal Title: Экономика и финансы - Year 2014, Vol 1, Issue 10
Abstract
This article deals with the transfer pricing control in Ukraine. It was analyzed international experience and fiscal efficiency of transfer pricing. It was identified a number of problems in this sphere in Ukraine that requires urgent solving. It was proved that expected transfer pricing revenues in Ukraine are too high, despite the complexity of the existing mechanism of control. Alongside with this, there are opportunities for use schemes individual entrepreneurs
Authors and Affiliations
L. A. Zadorozhnya
Keywords
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- EP ID EP223011
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