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COMPARATIVE ANALYSIS OF METHODS OF DEFINING CUSTOMS VALUE OF GOODS AND TRANSFER PRICE IN CONTROLLED OPERATIONS

Journal: International Scientific Journal "Internauka" (Vol.2, No. 42)

Publication Date:

Authors : ; ;

Page : 73-77

Keywords : state control; tax control; customs control; customs value; transfer price; transfer pricing methods; taxation; principle of «extended hand»; transfer pricing;

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Abstract

The essence of methods of transfer pricing is determined in the article, advantages and disadvantages of their use are analyzed. The connection between transfer pricing methods and methods of determining the customs value of imported goods is revealed. A comparative analysis of the requirements of the Tax Code of Ukraine and the Customs Code of Ukraine in determining the transfer price and customs value of goods is carried out.

Last modified: 2018-03-16 20:25:20