Трансфертне ціноутворення: судова українська практика та методика оцінки податкових правопорушень

Abstract

У статті розглянуто процеси перерозподілу фінансових ресурсів, що функціонують у системі податкового планування транснаціональних компаній. Зазначено, що в загальній сукупності зовнішньоекономічної взаємодії суб’єктів господарювання в центрі уваги на часі посідає трансфертне ціноутворення (ТЦ). Для фінансової стабілізації та забезпеченні прозорості ведення бізнесу, запроваджено імплементацію Плану дій BEPS в Україні. Надано практичні пропозиції орієнтиру для податкового планування промислових підприємств, наведено актуальні приклади судової практики та характеристики податкових правопорушень, що є об’єктом контролю зі сторони органів ДФС України. Розглянуто методики розрахунків обсягів потенційних податкових донарахувань та зміни у податковому законодавстві, тобто що очікує українських промислових підприємств. Наведено авторське визначення механізму трансфертного ціноутворення.

The article deals with processes of redistribution financial resources operating in the tax planning system of multinational companies. It is noted that in aggregate of foreign economic interaction economic entities, transfer pricing (TP) is focus of attention over time. Implementation of BEPS Action Plan in Ukraine has been implemented for financial stabilization and transparency of business conduct. It is determined that adherence to the rules and regulations tax legislation on the erosion tax base between countries and redistribution of profits between related companies is a key basis for implementation of quality tax planning and timely adaptation of international business to tax innovations. Therefore, the main purpose of writing a scientific article was to provide practical proposals for purposes of tax planning industrial enterprises, review of case law and characteristics of tax offenses, which are subject to control by the authorities of the State Tax Service of Ukraine. This is precisely what should become a benchmark for managerial decision-making when conducting foreign trade operations by Ukrainian industrial enterprises. Strengthening of integration business processes in chains of adding value added industrial enterprises are reflected in transformational changes of Ukrainian economy and in international environment. This symbiosis is accompanied by changes in domestic tax legislation. Not the timely response of Government and legislative support to the TP have the following manifestations: Significant losses of budget, permanent tax evasion and aggressive tax planning of international companies that have representative offices in Ukraine. Therefore, examples of actual violations of tax legislation in the modern business environment and methodology for calculating volumes of potential tax surcharges are considered. Practice of Supreme Court of Ukraine, which in most cases indicates that decisions are made in favor of taxpayers, they are closely versed in all aspects and if necessary, are directed to a new consideration to The decision was justified and weighted. It is noted that extremely important function of state fiscal service of Ukraine during the verification of transfer pricing procedures in value added chains of industrial enterprises is adherence to the principle of objectivity in determining conditions under which economic transactions arm's length principle. From industrial enterprise, we must admit that the formation of an effective transfer pricing mechanism also depends on a clear understanding and mutual coordination of procedures and their reflection in international agreements. Finally has determined that transfer pricing mechanism is a system of redistribution financial resources between the parties of controlled transactions or subjects of export-import operations in the chain of added value creation, which may affect Erosion of the tax base between countries is likely to be artificially reduced.