UDC 338.5:336.225

А. Yasinska
PhD in Economics, Associate Professor
Lviv Polytechnic National University

LAW AND STATUTORY REGULATION
OF TRANSFER PRICE FORMATION IN UKRAINE

Abstract. The paper outlines the methods of transfer price formation and their law and statutory regulation in Ukraine, considers peculiarities of methods and lists main advantages and disadvantages of practical application of transfer price formation methods in Ukraine on the basis of the amendments introduced into the legislation.
Key words: transfer price formation, estimation methods, controlled transactions, related persons.

Кількість посилань 20