publication . Article . 2015

Theoretical and practical bases of transfer pricing formation at the microlevel in terms of national economy

Oksana Desyatniuk; Olga Cherevko;
Open Access
  • Published: 01 Jan 2015 Journal: Ukrainian Journal Ekonomist, issue 1 January
The theoretical and methodological bases of transfer pricing formation at microlevel are studied. The factors acting upon transfer pricing are analysed and the algorithm to form transfer price at an enterprise is suggested. The model example to choose the method of transfer pricing and calculate the profitability interval meeting modern legal requirements is considered.
acm: TheoryofComputation_MISCELLANEOUS
Related Organizations

1. Kent M. Transfer pricing handbook. World of digitals. Available at: com/en/robert-feinschreiber-margaret-kent-transfer-pricing-handbook-ebook-pdf.html

2. Nichols L. Technology transfer and diffusion. Public administration and public policy. Available at:

3. Robert G. Eccles. The transfer pricing problem: a theory for practice. Harvard library. Available at:|library/m/aleph|000395904

4. Dzyuba P.V. Transfertne tsinoutvorennya: ekonomichnyy zmist i spetsyfika [Transfer pricing: economic content and specificity]. Ekonomika Ukrayiny, 2006, no. 1, pp.14-22 [in Ukrainian].

5.MakarenkoM.I.,SavchenkoT.H.Systematransfertnohotsinoutvorennyavkomertsiynykhbankakh [Transfer pricing system in commercial banks]. Sumy, DVNZ “UABS NBU”, 2008, 238 p. [in Ukrainian].

6. Shelamova, Kostyuk V.R. Mizhnarodnyy dosvid formuvannya transfertnykh tsin [International experience of formation of transfer prices]. Aktual'ni problemy ekonomiky, 2009, no. 6, pp. 170-176 [in Ukrainian].

7. Korepanov D.N. Transfertnye ceny v ramkah vnutrikorporativnoj torgovli TNK: sushhnost' i perspektivy ispol'zovanija [Transfer prices within the intra-trade of TNCs: the nature and prospects]. Integral, 2009, no. 2, pp. 48-49 [in Russian].

8. Abdallah W.M. International Transfer Pricing Policies: Decision-Making Guidelines for Multinational Companies. New York, Quorum books, 1989, 162 p.

9. The Law of Ukraine “On Amendments to the Tax Code of Ukraine concerning transfer pricing” of 04.07.2013 № 408-VII. [in Ukrainian].

10. The Tax Code of Ukraine of 02.12.2010 № 2755-VI. [in Ukrainian].

11. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. 2010, 444 p.

12. Valerie Amerkhail. Functional Analysis and Choosing the Best Method. Practical Guide to U.S. Transfer Pricing: Third Edition (Editor - Robert T. Cole). Economic Consulting Services, LLC, December 2006, 31 p.

Powered by OpenAIRE Open Research Graph
Any information missing or wrong?Report an Issue