{"id":1810,"date":"2017-04-24T08:50:25","date_gmt":"2017-04-24T08:50:25","guid":{"rendered":"http:\/\/audit.4444.in.ua\/?page_id=1810"},"modified":"2025-01-23T18:06:55","modified_gmt":"2025-01-23T16:06:55","slug":"documentation-tp","status":"publish","type":"page","link":"https:\/\/audit-invest.com.ua\/en\/consulting\/documentation-tp","title":{"rendered":"What is transfer pricing?"},"content":{"rendered":"<p><\/p>\n<h4 style=\"text-align: left;\"><strong>What is transfer pricing?<\/strong><\/h4>\n<p>Transfer pricing (TP) establishes price controls in transactions between related parties, as well as with counterparties from low-tax jurisdictions.<\/p>\n<p><strong>Basic principle<\/strong> \u2013 prices in the transfer transactions should comply with the price level that would exist between independent companies under the same conditions.<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: left;\"><strong>Transfer pricing with\u00a0\u00abAudit-Invest\u00bb<\/strong><\/h4>\n<p>Company &#8220;Audit-Invest&#8221; has a team of auditors, lawyers, tax consultants, IT-specialists, who lead TP projects. We have successfully prepared more than 550 projects and more than 300 consultations on transfer pricing in Ukraine.<\/p>\n<h4><strong>WE CAN HELP YOU IN THE FOLLOWING AREAS:<\/strong><\/h4>\n<ul>\n<li>Identification of the controlled transactions<\/li>\n<li>Calculation and justification of price<\/li>\n<li>Distribution of profits between Group&#8217;s companies<\/li>\n<li>Preparation of the report on controlled transactions<\/li>\n<li>Preparation of documentation for TP<\/li>\n<li>Development of pricing policy<\/li>\n<li>Consulting on minimizing tax risks<\/li>\n<li>Consulting on the organization of transactions with related parties and off-shore companies<\/li>\n<\/ul>\n<p><strong>Preparation of the documentation package for TP is performed by our company both in its entirety and with the division of powers: part of work takes on a client, another part &#8211; &#8220;Audit-Invest&#8221;.<\/strong><\/p>\n<p>You can acquaint with a list of services and choose what is best for you!<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: left;\"><strong>COST OF SERVICES<\/strong><\/h4>\n<p><strong>Preparation of the Report on controlled transactions is not included in the package for preparation of documentation for transfer pricing and<\/strong> it is paid in addition. The estimated cost of services for the preparation of this report is <strong>10 000 UAH<\/strong>, depending on the size and complexity.<\/p>\n<p>If you decide to <strong>prepare this Report independently<\/strong>, we are ready to provide <strong>services for control the correctness of the report<\/strong>. Cost of services for control of correctness of the report is <strong>from <\/strong><strong>5000 UAH<\/strong>.<\/p>\n<p>To prepare individual calculation of the cost of filling the Report on controlled transactions and Transfer Pricing Documentation there are required list of transactions with related parties &#8211; non-residents (or residents of low-tax jurisdictions), the volume of transactions which exceed 5 mln. UAH (hereinafter \u2013 \u201ccontrolled transactions\u201d).<\/p>\n<h4><strong>Necessary data on controlled transactions (for each counterparty):<\/strong><\/h4>\n<p>1. Number of agreements with each counterparty;<\/p>\n<p>2. Average number of invoices (customs declarations) \/ Reports of completed works per month (for each counterparty);<\/p>\n<p>3. Average number of units of goods \/ services in each invoice \/ Report of completed works.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\"><strong><em>All documentation is prepared taking into account OECD (Organisation for Economic Co-operation and Development) recommendations, according to which section on transfer pricing has been developed in the TCU<\/em><\/strong><\/p>\n<p>Working closely with colleagues in the field of corporate taxation, customs regulation, business consulting and law, experts of AF &#8220;Audit-Invest&#8221; provide <strong>assistance in structuring<\/strong> internal corporate transactions, in the <strong>analysis<\/strong> of tax risks related to the application of transfer prices and <strong>justifying<\/strong> internal corporate prices from the tax point of view.<\/p>\n<p><strong>RESULTS OF OUR WORK\u00a0<\/strong>can be used not only for the purpose of submission to the tax and customs authorities, but also by third parties (minority shareholders or creditors, etc.)<\/p>","protected":false},"excerpt":{"rendered":"<p>What is transfer pricing? Transfer pricing (TP) establishes price controls in transactions between related parties, as well as with counterparties from low-tax jurisdictions. Basic principle \u2013 prices in the transfer transactions should comply with the price level that would exist&#8230; <a class=\"readmore\" href=\"https:\/\/audit-invest.com.ua\/en\/consulting\/documentation-tp\">Rea more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":3507,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-sub-ftp.php","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"class_list":["post-1810","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/pages\/1810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/comments?post=1810"}],"version-history":[{"count":0,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/pages\/1810\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/pages\/3507"}],"wp:attachment":[{"href":"https:\/\/audit-invest.com.ua\/en\/wp-json\/wp\/v2\/media?parent=1810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}