Податкові аспекти трансфертного ціноутворення у міжнародній торгівлі

Abstract

The essence and content of the analysis of tax aspects of transfer pricing in international trade of Ukraine in the context of the commodity-oriented economy and the development of practical recommendations for minimizing tax risks are considered. Based on the results of the study, recommendations are proposed for choosing the analysis period for the comparative uncontrolled price method, key areas of export and import and automation, and taking into account industry and market factors in controlled transactions. .