Transfer pricing as a means of the state tax base optimization
Journal: Fundamental and applied researches in practice of leading scientific schools
Year: 2019

This study is aimed at development of the theoretical foundations of transfer pricing mechanism implementation at Ukrainian enterprises.&#x0D; Methods. The article uses processed by analytical alignment data of pricing methods analysis. Achievement of the objectives was carried out with help of general and special research methods, namely: dialectical approach, analysis and synthesis, systematization and generalization&#x0D; Results. Developed classification of pricing models is presented in thi