Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions
Copyright policy )Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions
This article examines the methodological aspects and methods of transfer pricing in Ukrainian banking institutions. It explores the approaches used to define the functions of transfer pricing from the perspective of pricing theory and enterprise economics theory. It reviews the international and national experiences in the legal regulation of this type of pricing. It identifies the methodological preconditions for the use of transfer prices in banking institutions. The paper examines graphic models of transfer pricing. Based on calculations from the Hirschmann-Herfindale Index and the Lerner Index, it determines the level of competition on the banking market in Ukraine as of 1 January 2006. Conclusions are made concerning the practical utility of a theoretical model of transfer pricing, based on a study of the nature of an intermediate banking product and the degree of competitiveness of the banking market in Ukraine. The paper reviews the transfer pricing practices in Ukrainian banking institutions.
level of market competition, Balance of trade, transfer pricing, Transfer price, 330, transfer price, transfer price functions, graphic models of transfer pricing, intermediate product, level of market competition, transfer pricing methods, transfer pricing methods, transfer price functions, HF1014, end product, intermediate product, graphic models of transfer pricing, jel: jel:D2, jel: jel:D4
level of market competition, Balance of trade, transfer pricing, Transfer price, 330, transfer price, transfer price functions, graphic models of transfer pricing, intermediate product, level of market competition, transfer pricing methods, transfer pricing methods, transfer price functions, HF1014, end product, intermediate product, graphic models of transfer pricing, jel: jel:D2, jel: jel:D4
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