{"id":10613,"date":"2022-01-25T20:19:49","date_gmt":"2022-01-25T18:19:49","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=10613"},"modified":"2022-03-05T14:34:48","modified_gmt":"2022-03-05T12:34:48","slug":"vprovadzhennya-tryrivnevoyi-modeli-dokumentacziyi-z-transfertnogo-czinoutovorennya-v-ukrayini","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=10613","title":{"rendered":"\u0412\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0442\u0440\u0438\u0440\u0456\u0432\u043d\u0435\u0432\u043e\u0457 \u043c\u043e\u0434\u0435\u043b\u0456 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0456\u0457 \u0437 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u043e\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456"},"content":{"rendered":"

<\/p>\n

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IMPLEMENTATION OF A THREE-LEVEL MODEL OF DOCUMENTATION ON TRANSFER PRICING ON UKRAINE<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 49-53. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>6, \u0422\u043e\u043c 2, 202<\/strong>1 (<\/strong>300)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041a\u0440\u0443\u0433\u043b\u044f\u043a \u0412. \u0412.
\nORCID ID 0000-0002-2763-8587
\ne-mail: vvkrugliak@gmail.com
\n\u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0414\u0424\u0421 \u0423\u043a\u0440\u0430\u0457\u043d\u0438, \u043c. \u0406\u0440\u043f\u0456\u043d\u044c, \u0423\u043a\u0440\u0430\u0457\u043d\u0430<\/p>\n

Viacheslav Krugliak
\nUniversity of State Fiscal Service of Ukraine<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-300-6\/2-8<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 21.09.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 30.12.2021<\/p>\n

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\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 The article introduces the implementation of a three-tier transfer pricing documentation model in Ukraine. This model is consistent with the approach to transfer pricing documentation developed by countries that are members of the OECD\/G20. Such documentation is intended to ensure that taxpayers properly: take into account the transfer pricing rules; provide tax authorities with the information necessary to conduct a reasonable assessment of transfer pricing risks; provide tax authorities with information useful for reducing the number of disputes and simplifying the resolution of disputes between tax authorities and taxpayers in the field of transfer pricing. The article explores the issues of using a significantly updated and expanded structure of transfer pricing documentation in order to ensure the implementation in Ukraine of effective tax control over taxpayers’ compliance with transfer pricing rules. Determined a list of domestic regulatory legal acts developed to ensure the implementation of a three-tier transfer pricing documentation model has been . The introduction of such a three-tier model is a step towards the formation of an integral system of control over the observance of the \u201carm’s length\u201d principle, which should take into account not only the observance of this principle by an individual taxpayer, but also should take into account the components of tax planning of an international group of companies if such participants belong to the group, as well as provide an objective assessment of the completeness of the formation of the object of taxation of the Ukrainian company in the context activities of the group as a whole. It is concluded that, given the transition to a three-tier model of transfer pricing documentation, both the content and the amount of information that will be used in the implementation of tax control over taxpayers’ compliance with transfer pricing rules will increase.<\/p>\n

\u00a0 \u00a0 \u00a0 Key words:<\/strong> transfer pricing, Base erosion and Profit Shifting \u2013 BEPS<\/em>; tax control; transfer pricing risks, controlled transactions, monitoring of controlled transactions.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Frances M. Horner. (1996). International Cooperation and Understanding: Whats New About The OECDs Transfer Pricing Guidelines, 50 U. Miami L. Rev. 577. URL:\u00a0https:\/\/core.ac.uk\/download\/pdf\/214379548.pdf<\/li>\n
  2. OECD. (2015). Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 – Final Report. URL: https:\/\/www.oecd.org\/tax\/beps\/transfer-pricing-documentation-and-country-by-country-reporting-action-13-2015-final-report-9789264241480-en.htm<\/li>\n
  3. OECD. (2017). Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. URL: https:\/\/www.oecd.org\/tax\/transfer-pricing\/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-20769717.htm<\/li>\n
  4. UN. (2017). Practical Manual on Transfer Pricing for Developing Countries. URL:\u00a0https:\/\/www.un.org\/development\/desa\/financing\/sites\/www.un.org.development.desa.financing\/files\/2020-03\/Manual-TP-2017.pdf<\/li>\n
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  6. PCT. (2021). Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements. URL:\u00a0https:\/\/www.tax-platform.org\/sites\/pct\/files\/publications\/PCT_Toolkit_TP_Documentation.pdf<\/li>\n
  7. Verkhovna Rada Ukrainy. (2020, January 16). Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy shchodo vdoskonalennia administruvannia podatkiv, usunennia tekhnichnykh ta lohichnykh neuzghodzhenostei u podatkovomu zakonodavstvi [On Amendments to the Tax Code of Ukraine to Improve Tax Administration, Eliminate Technical and Logical Inconsistencies in Tax Legislation]: Zakon Ukrainy \u2116 466-IX. URL:\u00a0https:\/\/zakon.rada.gov.ua\/laws\/show\/466-20#Text<\/li>\n
  8. URL:\u00a0https:\/\/www.oecd.org\/tax\/beps\/beps-actions\/action13\/<\/li>\n
  9. Verkhovna Rada Ukrainy. (2010, December 2). Podatkovyi kodeks Ukrainy [Tax Code of Ukraine] \u2116\u00a02755-VI. URL:\u00a0https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17<\/li>\n
  10. Interfax-Ukraina. (2016, November 23). URL:\u00a0https:\/\/ua.interfax.com.ua\/news\/general\/385832.html<\/li>\n
  11. URL:\u00a0https:\/\/www.oecd.org\/tax\/beps\/about\/<\/li>\n
  12. URL:\u00a0https:\/\/www.mof.gov.ua\/storage\/files\/2020_BEPS.pdf<\/li>\n
  13. Verkhovna Rada Ukrainy. (2016, November 24). Bahatostoronnia konventsiia pro vykonannia zakhodiv, yaki stosuiutsia uhod pro opodatkuvannia, z metoiu protydii rozmyvanniu bazy opodatkuvannia ta vyvedenniu prybutku z-pid opodatkuvannia. URL:\u00a0https:\/\/zakon.rada.gov.ua\/laws\/show\/376_001-16#n2<\/li>\n
  14. DPS Ukrainy. (2021. October 12). Rezultaty zvitnoi kampanii z transfertnoho tsinoutvorennia. URL: https:\/\/tax.gov.ua\/media-tsentr\/novini\/510798.html<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[59],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10613"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10613"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10613\/revisions"}],"predecessor-version":[{"id":10981,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/10613\/revisions\/10981"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}