DOI: https://doi.org/10.33994/kndise.2019.64.66

M. Rudaia

The article deals with modern approaches to the issue of transfer pricing in the conditions in offshore operations. Considerable attention is spared to the innovations in a tax law on counteraction to washing out of tax base and leadingout of acuestss from taxation. The modern characteristic features of intercommunication of offshore financial jurisdictions and renewed three-level format of accounting are certain on the transfer pricing. Therefore considerable actuality is acquired by possibilities to carry out control a supervisory organ after the transfer pricing, a duty is set for taxpayers to keep documents and information that is necessary for realization of tax control after the transfer pricing.

The directions of control over transfer pricing in Ukraine. Realization of these norms will allow substantially to improve control of the transfer pricing in operations with offshores in the conditions of globalization of economy.

Thus, one of key principles of forming of mechanism of the transfer pricing, in a context further fight against avoiding tax payment, realization is by the state of purposeful influence on the processes of administration and realization to the international standards.

Key words: transfer pricing, offshore, income tax, controlled operations.