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MODERN DOMINANTS OF IMPROVING TAX CONTROL OVER TRANSFER PRICING IN UKRAINE

Journal: International scientific journal "Internauka." Series: "Economic Sciences" (Vol.2, No. 94)

Publication Date:

Authors : ; ;

Page : 139-147

Keywords : Controlled Foreign Companies; CFCs; BEPS Action Plan; CFC report; tax control; corporate income tax; CFC income; transfer pricing;

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Abstract

The article highlights the theoretical and practical aspects of the current state and prospects for improving tax control over transfer pricing in Ukraine.

Last modified: 2025-08-27 17:57:22