У статті здійснено аналіз мотивів суб"єктів трансфертного ціноутворення, а також функцій трансфертних цін для вияву конфлікту інтересів при трансфертному ціноутворенні. Запропоновано шляхи вирішення конфлікту між учасниками процесу трансфертного ціноутворення.
В статье осуществлен анализ мотивов субъектов трансфертного ценообразования, а также функций трансфертных цен для определения конфликта интересов при трансфертном ценообразовании. Предложены пути решения конфликта между участниками процесса трансфертного ценообразования.
In the conditions of globalization all the companies try to find the effective ways of maximizing their profit. One of the instruments is the system of the transfer pricing that helps to optimize the costs and allocate effective the resources of the company. Transfer pricing has detrimental effect on the economy of countries, though the governments use the regulations to minimize this effect on their economy. In this case the conflict of interests appears. Paper deals with ananalysis of the functions and reasons of the economic agents which use the transfer prices to demonstrate the conflict of interests in transfer pricing. The purpose of the study is the determination of the best ways to solve the conflict situations i&n the process of transfer pricing according to the economic interests of the agents: company and government and within the company: headquarters and subsidiaries. The main point of resolving the conflict between company and government is to make clea&r regulations of transfer pricing for enterprises and productive relations between company and government. The methods to resolve the conflict within the company are: clear guidelines, decentralization and motivation for stuff members.
З 31.12.2014 по 01.03.2015 Наукова бібліотека читачів не обслуговує.
