REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

The Main Stages of Normative Regulation of Financial Control Over Transfer Pricing in Ukraine
Kuzheliev M. O., Syvolap I. M.

Kuzheliev, Mykhailo O., and Syvolap, Iryna M. (2021) “The Main Stages of Normative Regulation of Financial Control Over Transfer Pricing in Ukraine.” Business Inform 4:196–204.
https://doi.org/10.32983/2222-4459-2021-4-196-204

Section: Finance, Money Circulation and Credit

UDC 336.228.3

Abstract:
Any activity is carried out in accordance with what laws and regulations are interpreted at the national level, and often with the direct consent o n the part of the State authorities. In Ukraine, the process of forming the normative regulation for control over transfer pricing is still underway, but conceptually it is already possible to define four main stages. Stage 1 (zero stage): 2010–2013 – in the national legislation were no definitions of controlled operations and transfer pricing, but the concept of ordinary price was widely used, and the tax legislation began to distinguish the methods for its determination and the procedure for application). Stage 2 (baseline stage): 2013–2014 – a significant transformation of tax legislation took place – transfer pricing was introduced in Ukraine. Stage 3 (crucial stage): 2015–2019 – the «arm’s length principle» was introduced, which was wider than the concept of «ordinary price», and relations between business entities were now evaluated not only at the price of transactions performed, but under the conditions of such operations. Stage 4 (renewal stage): 2020–2021 – transfer pricing rules were updated: new concepts were introduced into the national legislation – international group of companies, the group’s parent company, authorized participant; a three-level transfer pricing reporting model was implemented. Thus, Ukraine undergoes a constant change of national legislation, in particular in the normative regulation of financial control over transfer pricing, which for 10 years has been transformed from control over ordinary prices in the country to control over transactions of international groups of companies whose participants are residents of Ukraine.

Keywords: normative regulation, financial control, transfer pricing, stages of transfer pricing.

Bibl.: 25.

Kuzheliev Mykhailo O. – Doctor of Sciences (Economics), Professor, Director, Educational and Scientific Institute of Finance, Banking of the University of the State Fiscal Service of Ukraine (Bldg B, 31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]
Syvolap Iryna M. – Postgraduate Student, The University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

List of references in article

Syvolap, I. “Zvit pro kontrolyovani operatsii“ [Report on Controlled Transactions]. Visnyk. Ofitsiino pro podatky, no. 33 (2018): 6-12.
Brekhov, C. S. “Napriamy rozvytku kontroliu za transfertnym tsinoutvorenniam v Ukraini“ [Areas of Control of Transfer Pricing in Ukraine]. Sotsialno-ekonomichni problemy suchasnoho periodu Ukrainy, no. 4 (2016): 120-125.
Protydiia ahresyvnomu podatkovomu planuvanniu: svitovyi dosvid ta vyklyky dlia Ukrainy [Countering Aggressive Tax Planning: World Experience and Challenges for Ukraine]. Kyiv: Alerta, 2017.
Kuzheliev, M. O. “Derzhavnyi finansovyi kontrol v Ukraini v umovakh detsentralizatsii: rehionalnyi aspekt“ [State Financial Control in Ukraine in Conditions of Decentralization: Regional Aspect]. Zbirnyk naukovykh prats Universytetu DFS Ukrainy. 2019. http://ir.nusta.edu.ua/jspui/bitstream/doc/4115/1/2937_IR.pdf
[Legal Act of Ukraine] (2012). https://zakon.rada.gov.ua/laws/show/787-2012-п#Text
[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/laws/show/z0608-13#Text
[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/laws/show/408-18#Text
Sychevskyi, I., and Syvolap, I. “Transfertne tsinoutvorennia“ [Transfer Pricing]. Visnyk. Ofitsiino pro podatky. 2013. http://www.visnuk.com.ua/ua/pubs/id/5889
[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/laws/show/763-2013-п#Text
[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/laws/show/z2091-13#Text
[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/laws/show/865-2013-р#Text
[Legal Act of Ukraine] (2013). https://zakon.rada.gov.ua/laws/show/866-2013-р#Text
Mishyn, M. “Transfertne tsinoutvorennia“ [Transfer Pricing]. Visnyk. Ofitsiino pro podatky. 2015. http://www.visnuk.com.ua/ua/pubs/id/7960
[Legal Act of Ukraine] (2015). https://zakon.rada.gov.ua/laws/show/449-2015-р#Text
[Legal Act of Ukraine] (2015). https://zakon.rada.gov.ua/laws/show/977-2015-р#Text
[Legal Act of Ukraine] (2017). http://zakon2.rada.gov.ua/laws/show/480-2017-%D0%BF/paran8#n8
[Legal Act of Ukraine] (2019). https://zakon.rada.gov.ua/laws/show/1100-2019-п#Text
Veres, O. “Povidomlennia pro ukladennia forvardnoho abo fiuchersnoho kontraktu“ [Notification of the Conclusion of a Forward or Futures Contract]. Visnyk. Ofitsiino pro podatky. 2018. http://www.visnuk.com.ua/uk/publication/100008842-povidomlennya-pro-ukladannya-forvardnogo-abo-fyuchersnogo-kontraktu
Syvolap, I. “TTsU v ahrosektori: forvardy, fiuchersy, vypravlennia pomylok, koryhuvannia tsiny“ [TCU in the Agricultural Sector: Forwards, Futures, Error Correction, Price Adjustment]. Visnyk. Ofitsiino pro podatky. 2019. http://www.visnuk.com.ua/uk/news/100010470-ttsu-v-agrosektori-forvardi-fyuchersi-vipravlennya-pomilok-koriguvannya-tsini
Syvolap, I. “Monitorynh kontrolyovanykh operatsii po-novomu“ [Monitoring of Controlled Operations in a New Way]. Visnyk. Ofitsiino pro podatky. 2017. http://www.visnuk.com.ua/uk/publication/100005221-monitoring-kontrolovanikh-operatsiy-po-novomu
[Legal Act of Ukraine] (2016). https://zakon.rada.gov.ua/laws/show/180/2016#Text
Kruhliak, V., and Kurilov, Ye. “Pryiednannia Ukrainy do planu BEPS“ [Ukraine's Accession to the BEPS Plan]. Visnyk. Ofitsiino pro podatky. 2017. http://www.visnuk.com.ua/uk/publication/100006198-priyednannya-ukrayini-do-planu-beps
Kuzhelev, M. A. “Analiticheskaya obrabotka i analiz finansovoy informatsii“ [Analytical Processing and Analysis of Financial Information]. Finansy, uchet, banki, no. 5 (2001): 36-41.
Mishyn, M. “Transfertne tsinoutvorennia za pravylamy 2020 roku: naslidky dlia platnykiv podatkiv“ [Transfer Pricing According to the Rules of 2020: Implications for Taxpayers]. https://buh.ligazakon.net/aktualno/7625_transfertne-tsnoutvorennya-za-pravilami-2020-roku-nasldki-dlya-platnikv-podatkv
Kruhliak, V., and Kurilov, Ye. “Zvit u rozrizi krain“ [Report by Country]. Visnyk. Ofitsiino pro podatky. 2021. http://www.visnuk.com.ua/uk/news/100023248-zvit-u-rozrizi-krayin-khto-koli-i-dlya-chogo-nadaye-tsyu-informatsiyu

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»