Infopaket

Transfer Pricing

ОК 1.17

Обов’язкова дисципліна для ОП

Second

2023/2024

3 Semester

4

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

External form

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;

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.

Lectures, practical classes, consultations

Modular test work, individual work, final test work.

Ukrainiane