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- Title
The results of implementation of european requirements in management of transfer prices's audit (Experience of Ukraine).
- Authors
FESENKO, Valeriia V.; VAKULCHYK, Olena M.; GUBA, Mariia O.; GUBA, Olexander I.
- Abstract
The article is devoted to the study of the results of implementation of European requirements in the system of audit of foreign economic activity in Ukraine. The article identifies the amounts of Ukrainian exports (imports) to (from) low-tax jurisdictions, analyzes the controlled exports and imports by geographical segment. As a result this study examines changes and current trends in foreign economic operations during the implementation of transfer pricing controls since 2013 in accordance with the BEPS plan.
- Subjects
TRANSFER pricing; AUDITING; INTERNATIONAL business enterprises; ECONOMIC activity; UKRAINIAN economy; TAX planning; TAX laws; ORGANISATION for Economic Co-operation &; Development
- Publication
Revista Espacios, 2020, Vol 41, Issue 21, p285
- ISSN
0798-1015
- Publication type
Article