Transfer Pricing

Course: Accounting, Taxation and Control

Structural unit: Faculty of Economics

Title
Transfer Pricing
Code
ОК 1.17
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
3 Semester
Number of ECTS credits allocated
4
Learning outcomes
ПLO 08. To justify the choice of the optimal system of taxation of the business entity on the basis of current tax legislation ПLO 10. To collect, evaluate and analyze financial and non-financial data to generate relevant information for management decisions ПLO 14. To justify the choice and procedure for the use of management information technology for accounting, analysis, audit and taxation in the system of management decisions in order to optimize them ПLO 17. To prepare and substantiate conclusions for advising owners, management of the business entity and other users of information in the field of accounting, analysis, control, audit, taxation
Form of study
External form
Prerequisites and co-requisites
Required: To know: - theory and methodology of enterprise accounting; - definition of general economic and accounting-analytical categories, concepts and terms; - legislative and regulatory support of the system of accounting, taxation and reporting of enterprises; - main aspects of the system of taxation of business results. To be able: - to form the tax policy of the enterprise for the needs of transfer pricing; - to determine and calculate taxes and payments based on the results of business entities;
Course content
The discipline is aimed at forming a set of knowledge, skills and abilities for transfer pricing in order to establish the fair value of goods and services or the value of other objects defined by the Tax Code of Ukraine as objects of controlled transactions. As a result of studying the discipline, students will acquire knowledge and skills for transfer pricing and methods of determining them, applying the principle of "outstretched arm", defining criteria for controlled transactions, compiling documentation and reporting on transfer pricing, identifying risks and responsibilities in case of transfer pricing legislation in Ukraine.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lectures, practical classes, consultations
Assessment methods and criteria
Modular test work, individual work, final test work.
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Bohdan Andriyovuch Zasadnyi
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics