September 16, 2025Bulletin of Taras Shevchenko National University of Kyiv EconomicsOpen Access

Analytical Support for Transfer Pricing

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Authors

AHAnastasiia Honchar TMTetiana MELNYKTaras Shevchenko National University of Kyiv

Discussion

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Implication

Research demonstrates improved approaches for conducting functional and economic analyses of transfer pricing, suggesting better compliance with international guidelines.

Key Points

Functional and economic analyses enhance transfer pricing compliance with the arm's length principle, paving the way for better international taxation practices.
The research established a step-by-step approach for comparing transfer pricing methods, critically evaluating the necessity for comparability between involved parties.
Analytical methods, including logical generalization and tabular techniques, were employed to assess economic conditions and improve the accuracy of transfer pricing analyses.
A focus on geographical location in comparative studies emphasizes the importance of context in evaluating transfer pricing methods and their implementation.

Cite This Study

Honchar et al. (2025) studied this question.

synapsesocial.com/papers/68d44f7b31b076d99fa56e86 https://doi.org/10.17721/1728-2667.2025/227-2/4

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September 16, 2025Bulletin of Taras Shevchenko National University of Kyiv EconomicsOpen Access

Analytical Support for Transfer Pricing

View Full Paper

Ask AI

Bookmark

Authors

AHAnastasiia Honchar TMTetiana MELNYKTaras Shevchenko National University of Kyiv

Discussion

Member takes

Implication

Research demonstrates improved approaches for conducting functional and economic analyses of transfer pricing, suggesting better compliance with international guidelines.

Key Points

Functional and economic analyses enhance transfer pricing compliance with the arm's length principle, paving the way for better international taxation practices.
The research established a step-by-step approach for comparing transfer pricing methods, critically evaluating the necessity for comparability between involved parties.
Analytical methods, including logical generalization and tabular techniques, were employed to assess economic conditions and improve the accuracy of transfer pricing analyses.
A focus on geographical location in comparative studies emphasizes the importance of context in evaluating transfer pricing methods and their implementation.

Cite This Study

Honchar et al. (2025) studied this question.

synapsesocial.com/papers/68d44f7b31b076d99fa56e86 https://doi.org/10.17721/1728-2667.2025/227-2/4

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