EVOLUTION OF TRANSFER PRICING REGULATION IN UKRAINE AND ITS IMPACT ON THE ORGANIZATION OF ACCOUNTING
Abstract
Introduction. The article examines the evolution of legal regulation of transfer pricing in Ukraine in the context of the implementation of the OECD Transfer Pricing Guidelines and BEPS initiatives and shows how changes in legislation have affected the requirements for financial and management accounting in enterprises. Four stages of the development of the transfer pricing regime are distinguished: the “ordinary price” stage, the transformational stage associated with the introduction of Article 39 of the Tax Code of Ukraine, the stage of harmonisation with the OECD Guidelines, and the adaptation stage involving targeted amendments to the rules.
Methods. The information base of the study comprises the provisions of the Tax Code of Ukraine (in the dynamics of amendments to Article 39), subordinate regulations governing the calculation of the range of profitability and the content of transfer pricing documentation, international OECD recommendations, as well as a selection of scholarly works by Ukrainian authors. Documentary analysis, comparative analysis, structural-logical analysis and systems analysis are applied.
Results. A stepwise model of the development of the national transfer pricing regime is proposed; for each stage, its regulatory content, the degree of alignment with international standards and implications for accounting are identified. The study demonstrates the shift from episodic documentary confirmation of individual transactions to the creation of internal registers of controlled transactions, the grouping of income and expenses by functional lines, products, counterparties and responsibility centers, as well as to the reconciliation of financial, tax and transfer pricing indicators.
Discussions. Further research should focus on sectoral analysis of the impact of transfer pricing requirements on the organisation of accounting, the development of methodologies for the automation of transfer pricing functionality in ERP systems and the elaboration of practical recommendations on integrating transfer pricing into accounting policy and tax risk management systems.
Keywords
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DOI: https://doi.org/10.35774/ibo2025.03-04.007
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