{"id":7670,"date":"2021-08-27T12:26:12","date_gmt":"2021-08-27T09:26:12","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=7670"},"modified":"2021-11-12T11:59:48","modified_gmt":"2021-11-12T09:59:48","slug":"indykatory-ryzykiv-transfertnogo-czinoutvorennya-zgidno-z-dokumentamy-mizhnarodnyh-organizaczij-ta-shlyahy-yih-podalshogo-vykorystannya","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=7670","title":{"rendered":"\u0406\u043d\u0434\u0438\u043a\u0430\u0442\u043e\u0440\u0438 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0437\u0433\u0456\u0434\u043d\u043e \u0437 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u043c\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439 \u0442\u0430 \u0448\u043b\u044f\u0445\u0438 \u0457\u0445 \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u043e\u0433\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f"},"content":{"rendered":"

<\/p>\n

\u0406\u041d\u0414\u0418\u041a\u0410\u0422\u041e\u0420\u0418 \u0420\u0418\u0417\u0418\u041a\u0406\u0412 \u0422\u0420\u0410\u041d\u0421\u0424\u0415\u0420\u0422\u041d\u041e\u0413\u041e \u0426\u0406\u041d\u041e\u0423\u0422\u0412\u041e\u0420\u0415\u041d\u041d\u042f \u0417\u0413\u0406\u0414\u041d\u041e \u0417 \u0414\u041e\u041a\u0423\u041c\u0415\u041d\u0422\u0410\u041c\u0418 \u041c\u0406\u0416\u041d\u0410\u0420\u041e\u0414\u041d\u0418\u0425 \u041e\u0420\u0413\u0410\u041d\u0406\u0417\u0410\u0426\u0406\u0419 \u0422\u0410 \u0428\u041b\u042f\u0425\u0418 \u0407\u0425 \u041f\u041e\u0414\u0410\u041b\u042c\u0428\u041e\u0413\u041e \u0412\u0418\u041a\u041e\u0420\u0418\u0421\u0422\u0410\u041d\u041d\u042f<\/p>\n

RISK INDICATORS OF TRANSFER PRICING ACCORDING TO THE DOCUMENTS OF INTERNATIONAL ORGANIZATIONS AND WAYS OF THEIR FURTHER USE<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 59-65. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, 202<\/strong>1 (2<\/strong>96)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u041a\u0420\u0423\u0413\u041b\u042f\u041a \u0412. \u0412.
\nORCID ID: 0000-0002-2763-8587
\ne-mail: vvkrugliak@gmail.com
\n\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f
\n\u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0443 \u0414\u041f\u0421 \u0423\u043a\u0440\u0430\u0457\u043d\u0438<\/p>\n

KRUGLIAK VIACHESLAV
\nState Tax Service of Ukraine, Kyiv
\nDOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-296-4-9<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 17.05.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 10.07.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439 (\u041e\u0415\u0421\u0420, \u041e\u041e\u041d, \u0404\u0421), \u044f\u043a\u0456 \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u044f\u043a \u0447\u0430\u0441\u0442\u0438\u043d\u0438 \u0442\u0430 \u043e\u043a\u0440\u0435\u043c\u043e\u0457 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0456\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0440\u0438\u0437\u0438\u043a\u0456\u0432, \u0430 \u0442\u0430\u043a\u043e\u0436 \u0441\u043a\u043b\u0430\u0434\u043e\u0432\u043e\u0433\u043e \u0435\u043b\u0435\u043c\u0435\u043d\u0442\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e \u0437\u0430 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f\u043c \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430\u043c\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043f\u0440\u0430\u0432\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f. \u041d\u0430 \u043f\u0456\u0434\u0441\u0442\u0430\u0432\u0456 \u0432\u043a\u0430\u0437\u0430\u043d\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432, \u0432 \u044f\u043a\u0438\u0445 \u0443\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043e \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0443 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f, \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e \u0442\u0430 \u0441\u0444\u043e\u0440\u043c\u043e\u0432\u0430\u043d\u043e \u043e\u0440\u0456\u0454\u043d\u0442\u043e\u0432\u043d\u0438\u0439 \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u0456\u043d\u0434\u0438\u043a\u0430\u0442\u043e\u0440\u0456\u0432 \u0440\u0438\u0437\u0438\u043a\u0456\u0432 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0442\u0430 \u0440\u043e\u0437\u0440\u043e\u0431\u043b\u0435\u043d\u043e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457 \u0449\u043e\u0434\u043e \u0448\u043b\u044f\u0445\u0456\u0432 \u0439\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u043e\u0433\u043e \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e\u044e\u0447\u0438\u043c\u0438 (\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c\u0438) \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438.
\n\u00a0 \u00a0 \u00a0\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u0435 \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f; \u0440\u0438\u0437\u0438\u043a\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f; \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0440\u0438\u0437\u0438\u043a\u0438; \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c; \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0435 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f.<\/p>\n

\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

The article discusses the issue of establishing a list of transfer pricing risk indicators and determining further ways to use them. The problem of defining and using indicators of transfer pricing risks is relevant and has only recently begun to be discussed by experts in the field of international taxation and in academia. In fact, this category was not study as a separate category of indicators of tax risks, but was only considered in general terms as one of the types of tax risks. The study identified documents from international organizations that consider transfer pricing risks as a separate category of tax risks, as well as an element of tax control over taxpayers’ compliance with transfer pricing rules. On the basis of these documents, which summarize the international practice of transfer pricing, an indicative list of transfer pricing risk indicators has been studied and formed and recommendations have been developed on how to further use it by the tax authorities of Ukraine. The definition in this article of an indicative list of transfer pricing risk indicators in accordance with the documents of international organizations is an important prerequisite for understanding further steps to improve the domestic transfer pricing tax control system as a risk-oriented system. The author to suggested to using this list in the future for development and \/ or creation: a national indicative list of transfer pricing risks indicators and a domestic system for classifying and assessing such risks; standardized processes for identifying and processing information about potential transfer pricing risks and their integration into standardized processes of the general system for processing tax risks in the State Tax Service of Ukraine; determination methods (guidelines) and training materials on this issue; processes for selecting taxpayers for audits and evaluating the results of transfer pricing audits, and the like.
\n\u00a0 \u00a0 \u00a0Keywords:<\/strong> transfer pricing; transfer pricing risks; tax risks; tax control; international taxation.<\/p>\n

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

    \n
  1. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy shchodo transfertnoho tsinoutvorennia [Elektronnyi resurs] : zakon Ukrainy : [pryiniato VR Ukrainy vid 04.07.2013 \u2116 408-VII]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/408-18#Text. \u2013 (Data zvernennia 16.07.2021 r.).<\/li>\n
  2. Podatkovyi kodeks Ukrainy [Elektronnyi resurs] : zakon Ukrainy : [pryiniato VR Ukrainy vid 02.12.2010 \u2116 2755-VI]. \u2013 Rezhym dostupu : https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17. \u2013 (Data zvernennia 16.07.2021 r.).<\/li>\n
  3. Briekhov S.S. Systema indykatoriv ryzykiv ahresyvnoho podatkovoho planuvannia \/ S.S. Briekhov, Proskura K.P., O.Ie. Sushkova \/\/ Ekonomichnyi analiz. \u2013 2017. \u2013 Tom 27. \u2116 1. \u2013 S. 107\u2013119.<\/li>\n
  4. Baranova A.B. Riski transfertnogo cenoobrazovaniya: problemy i vozmozhnosti minimizacii \/ A.B. Baranova \/\/ Ekonomika i sovremennyj menedzhment: teoriya i praktika. \u2013 2015. \u2013 \u2116 10-11 (53). \u2013 S. 51\u201357.<\/li>\n
  5. Matenaer S. \u1e4ekonomische Analyze und empirische Evidenz \/ S. Matenaer (u. a.). Lohmar \u2013 K\u1e4fln. \u2013 2013. \u2013 P. 17\u201368.<\/li>\n
  6. M\u1e4fslein Ch. Steuwrrisiken managen \/ Ch. M\u1e4fslein \/\/ Steuerberatung. \u2013 Juni 2009. \u2013 P. 27\u201329.<\/li>\n
  7. Walicka M. Tax risks sources and consequences as a part of intercultural management at family companies \/ M. Walicka \/\/ Journal of Intercultural Management Vol. 6, No. 4, December 2014. \u2013 P. 191\u2013201.<\/li>\n
  8. Bryzgalin A.V. Nalogovye riski: osvedomlen \u2013 znachit vooruzhen \/ A.V. Bryzgalin \/\/ Nalogovye spory. \u2013 2009. \u2013 \u2116 4. \u2013 S. 13\u201317.<\/li>\n
  9. Filina F.N. Analiz nalogovyh riskov [Elektronnij resurs] \/ F.N. Filina. \u2013 Rezhim dostupu : http:\/\/rosbush.ru\/?item=1467&page=article. \u2013 (Data zvernennya 16.07.2021 r.).<\/li>\n
  10. Migunova M.I. Ocenka nalogovyh riskov \/ M.I. Migunova, T.A. Cirkunova. \u2013 Krasnoyarsk : Krasnoyarskij gosudarstvennyj torgovo-ekonomicheskij institut, 2005. \u2013 72 s.<\/li>\n
  11. Panskov G.V. Nalogi i nalogooblozhenie: teoriya i praktika : uchebnik dlya bakalavriata \/ G.V. Panskov. \u2013 M. : Yurajt, 2011. \u2013 680 s.<\/li>\n
  12. Desiatniuk O.M. Monitorynh podatkovykh ryzykiv: teoriia ta praktyka : monohrafiia \/ O.M. Desiatniuk. \u2013 Ternopil : TNEU. \u2013 2009. \u2013 312 s.<\/li>\n
  13. Yevtushenko N.O. Podatkovi ryzyky ta systema keruvannia nymy \/ N.O. Yevtushenko \/\/ Visnyk dnipropetrovskoho universytetu: seriia: menedzhment innovatsii. \u2013 2016. \u2013 \u2116 6. \u2013 S. 68\u201377.<\/li>\n
  14. Kolomiiets H.I. Podatkovi ryzyky: sutnist ta klasyfikatsiia \/ H.I. Kolomiiets \/\/ Rynok tsinnykh paperiv. \u2013 2009. \u2013 \u2116 6. \u2013 S. 27\u201333.<\/li>\n
  15. Kurilov Ye.A. Ryzyky transfertnoho tsinoutvorennia: mizhnarodnyi dosvid \/ Ye.A. Kurilov \/\/ Visnyk Ministerstva dokhodiv i zboriv Ukrainy. \u2013 2014. \u2013 \u2116 46. \u2013 S. 18\u201327.<\/li>\n
  16. UN rractical manual on transfer pricing for developing countries, Chapter 13 \u00abRisk Assessment\u00bb. \u2013 UN. \u2013 2021. \u2013 678 p. \u2013 URL : https:\/\/www.un.org\/development\/desa\/financing\/sites\/www.un.org.development.desa.financing\/files\/2021-04\/TP_2021_final_web%20%281%29.pdf. \u2013 (16.04.2021 r.).<\/li>\n
  17. BEPS Action 13. Country-by-Country Reporting \u2013 OECD Handbook on Effective Tax Risk Assessment. \u2013 OECD. \u2013 2017. \u2013 88 p. \u2013 URL : https:\/\/www.oecd.org\/tax\/beps\/country-by-country-reporting-handbook-on-effective-tax-risk-assessment.pdf. \u2013 (16.04.2021 r.).<\/li>\n
  18. Report EU JTPF on transfer pricing risk management. \u2013 European Commission. \u2013 June 2013. \u2013 17 p. \u2013 URL : https:\/\/www.drtp.ca\/wp-content\/uploads\/2015\/02\/Report_Transfer_Pricing_Risk_Management.pdf. \u2013 (Data zvernennia 16.04.2021 r.).<\/li>\n
  19. Public consultation: Draft handbook on transfer pricing risk assessment. \u2013 OECD. \u2013 April 2013. \u2013 41 p. \u2013 URL : https:\/\/www.oecd.org\/ctp\/transfer-pricing\/Draft-Handbook-TP-Risk-Assessment-ENG.pdf. \u2013 (16.04.2021 r.).<\/li>\n
  20. White paper on transfer pricing documentation. \u2013 OECD. \u2013 July 2013. \u2013 42 p. \u2013 URL : https:\/\/www.oecd.org\/ctp\/transfer-pricing\/white-paper-transfer-pricing-documentation.pdf. \u2013 (16.04.2021 r.).<\/li>\n
  21. Dealing effectively with the challenges of transfer pricing. \u2013 OECD, 2012; Chapter 2 \u00abSelecting the right cases\u00bb). \u2013 OECD. \u2013 January 2012. \u2013 106 p. \u2013 URL : https:\/\/www.oecd-ilibrary.org\/taxation\/dealing-effectively-with-the-challenges-of-transfer-pricing_9789264169463-en. \u2013 (16.04.2021 r.).<\/li>\n
  22. Code of conduct on transfer pricing documentation for associated enterprises in the European Union (EU TPD; (2006\/C 176\/01)). \u2013 EU. \u2013 July 2006. \u2013 7 p. \u2013 URL : https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:42006X0728(01)&from=EN. \u2013 (16.04.2021\u00a0r.).<\/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":[50],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7670"}],"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=7670"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7670\/revisions"}],"predecessor-version":[{"id":9101,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/7670\/revisions\/9101"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}