Institutional implementation of transfer pricing: global context and prospects for Ukraine

Author:

OLIYNYK YanaORCID, ,CHYZHYKOVA Olena,

Publisher

State Educational-Scientific Establishment The Academy of Financial Management

Reference22 articles.

1. 1. Drury, C. (2012). Cost and management accounting. Moscow: YuNITI-DANA [in Russian].

2. 2. Horvath, P. (2006). Controlling. 10 überarb. Aufl. München: Vahlen.

3. 3. Dziuba, P. V. (2005). Transfer pricing in the financial system of TNCs (Master's thesis). Kyiv: Kyivskyi natsionalnyi universytet imeni T. Shevchenka [in Ukrainian].

4. 4. OECD. (2013). Action Plan on Base Erosion and Profit Shifting. Retrieved from https://www.oecd.org/ctp/BEPSActionPlan.pdf.

5. 5. Zhukova, O. V., Dubnytskyi, V. I., Varenia, V. O. et al. (2014). Transfer pricing: Ukrainian version. Kyiv: Yustinian [in Ukrainian].

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