Transfer pricing: problems and prospects

The article pranalizovano and summarized existing theory and practice of transfer pricing creation in Ukraine, the need for the introduction of control methods. Pranalizovano levels of financial reporting large metallurgical Luhansk region, which in large volumes of turnover of companies declaring losses. Determined that the tax control over transfer pricing involves the use of a central authority of the Ministry of Ukraine of income and charges of measures to establish whether prices in transactions between related parties to market prices.