Tax control of transfer pricing in Ukraine




transfer pricing, improvement of tax control, BEPS, automatic exchange of tax information


Background. The issue of international taxation for transnational corporations is extremely urgent for all countries of the world without exception. The principles of the world tax system, developed by the League of Nations after the First World War in the 1920s, are no longer effective and can no longer be applied in today's realities. The most significant changes in the last century include: integration of national economies and markets; the ability of large corporations to move beyond the national market and do business abroad; the emergence of a qualitatively new one in the global economy of the sector – the digital one, which led to radical changes in approaches to pricing of human labor results, as well as informatization of traditional types of human activity.
The aim of the article is to develop proposals for further directions of improvement of organizational principles of tax control of transfer pricing in Ukraine.
Materials and methods. The theoretical basis of the article was the scientific works of scientists from different fields of law, who in one way or another investigated the problems of the state control of transfer pricing in Ukraine by the state authorities. The philosophical methods of cognition (dialectical, hermeneutic), general scientific (analysis and synthesis, system-structural, modeling, abstraction, formal-logical, historical) are used and special methods used in jurisprudence (methods of interpreting the rules of law, legal-dogmatic, comparative legal).
Results. The article highlights the key global trends in anti-erosion of multinational corporations by using transfer pricing tools. Further directions of improvement of organizational principles of transfer pricing in Ukraine are suggested. The legal evaluation of each of the directions of improving tax control of transfer pricing in Ukraine is given.
Conclusion. According to the results of the study, the author concluded that the following strategic directions of improving the organizational principles of tax control of transfer pricing in Ukraine are offered: Ukraine's implementation of OECD and G20 recommendations under the BEPS Plan, consisting of 15 stand-alone activities; the implementation by Ukraine of the OECD and G20 standards of international automatic information exchange (CRS and CbCR standards); increase of the information and analytical level of the State Fiscal Service of Ukraine (software products, information arrays, hardware and software complexes, automated complexes of information transmission and processing); improving the professional qualification of employees of the State Fiscal Service of Ukraine, including the solution of the problem of low wages and lack of motivation based on performance indicators (concrete results of work); development of tax information and consulting of taxpayers (formation of tax culture of business).

Author Biography

Ruslan MELNYCHENKO, Kyiv National University of Trade and Economics

Candidate of Juridical Sciences, lawyer, senior lecturer
at the Department of General Legal Disciplines


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How to Cite

MELNYCHENKO Р. (2019). Tax control of transfer pricing in Ukraine. Foreign·trade:·economics,·finance,·law, 106(5), 63–79.