prepared by anna ielisieieva, 4 th year student, international economics, krok university for...
TRANSCRIPT
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Prepared by Anna Ielisieieva, 4th year student,
International Economics,KROK University for Economics and Law
![Page 2: Prepared by Anna Ielisieieva, 4 th year student, International Economics, KROK University for Economics and Law](https://reader036.vdocument.in/reader036/viewer/2022062716/56649ddd5503460f94ad5f70/html5/thumbnails/2.jpg)
1. Economic Essence of Transfer Pricing
2. Transfer Pricing Regulation in Developed
Countries
3. Transfer Pricing Regulation in Ukraine
Current Challenges
Recommendations
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Basic Characteristics1.Regulation inside a company.
2.Meeting particular needs.
3.Generation of the inner profit rate.
4.Influence on macroeconomic
indicators.
5.Manipulation by a TNC.
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TNC’s Motivestransfer of money;
decrease of tax duties;
impact on customs tariffs;
different risks;
other.
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Organization for Economic Cooperation and Development
Transfer Pricing International Taxation
30 members
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OECD Main Document
The Arm’s Length Principle;
Transfer Pricing Methods;
Administrative Procedures;
Instructions for Tax Authorities;
Advance Pricing Arrangements;
Transfer Pricing of Non-Material Assets &
Services.
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No Regulation System
Some Legislative Provision:
the Law of Ukraine "On Corporate Income Tax"
the Law of Ukraine "On the Value Added Tax”Resolution of the National Bank of Ukraine
№597 "On transfer of funds in national and foreign currency to non-residents for Certain Transactions”
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I Stage:1)Publishing Special Legal Document2)Holding Trainings for Controllers3)Restructuring Tax Administration
II Stage:4)Implementing Transfer Pricing Methods5)Applying Sanctions for Abuse of Transfer Pricing
III Stage:6) Regulating Transfer Pricing for Non-Material
Assets
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