{"id":"https://openalex.org/W3112467241","doi":"https://doi.org/10.33763/finukr2020.09.095","title":"Implementation of international recommendations for application of a three-tiered approach to transfer pricing documentation in Ukraine","display_name":"Implementation of international recommendations for application of a three-tiered approach to transfer pricing documentation in Ukraine","publication_year":2020,"publication_date":"2020-12-11","ids":{"openalex":"https://openalex.org/W3112467241","doi":"https://doi.org/10.33763/finukr2020.09.095","mag":"3112467241"},"language":"en","primary_location":{"id":"doi:10.33763/finukr2020.09.095","doi":"https://doi.org/10.33763/finukr2020.09.095","is_oa":true,"landing_page_url":"https://doi.org/10.33763/finukr2020.09.095","pdf_url":"http://finukr.org.ua/?page_id=17&year=2020&issueno=9&begin_page=95&mode=get_art&flang=uk","source":{"id":"https://openalex.org/S4210171794","display_name":"F\u00ecnansi Ukra\u00efni","issn_l":"2305-7645","issn":["2305-7645","2522-4662"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321784","host_organization_name":"acad\u00e9mie d'administration financi\u00e8re","host_organization_lineage":["https://openalex.org/P4310321784"],"host_organization_lineage_names":["acad\u00e9mie d'administration financi\u00e8re"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"F\u00ecnansi Ukra\u00efni","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://finukr.org.ua/?page_id=17&year=2020&issueno=9&begin_page=95&mode=get_art&flang=uk","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5045068796","display_name":"Ljudmyla LOVINSKA","orcid":"https://orcid.org/0000-0001-5427-7185","observed_orcids":["https://orcid.org/0000-0001-5427-7185"]},"institutions":[{"id":"https://openalex.org/I4405269928","display_name":"State Educational-Scientific Establishment \"The Academy of Financial Management\"","ror":"https://ror.org/05njhes41","country_code":"UA","type":"education","lineage":["https://openalex.org/I4405269928"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Ljudmyla LOVINSKA","raw_affiliation_strings":["(Economics), Associate Professor, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","(Economics),","(Economics), SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","Ministry of Finance of Ukraine, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,"],"raw_orcid":"https://orcid.org/0000-0001-5427-7185","affiliations":[{"raw_affiliation_string":"(Economics), Associate Professor, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]},{"raw_affiliation_string":"(Economics),","institution_ids":[]},{"raw_affiliation_string":"(Economics), SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]},{"raw_affiliation_string":"Ministry of Finance of Ukraine, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028712731","display_name":"Yana Oliinyk","orcid":"https://orcid.org/0000-0001-5895-282X","observed_orcids":["https://orcid.org/0000-0001-5895-282X"]},"institutions":[{"id":"https://openalex.org/I4405269928","display_name":"State Educational-Scientific Establishment \"The Academy of Financial Management\"","ror":"https://ror.org/05njhes41","country_code":"UA","type":"education","lineage":["https://openalex.org/I4405269928"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Yana OLIYNYK","raw_affiliation_strings":["(Economics),","(Economics), Associate Professor, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","(Economics), SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","Ministry of Finance of Ukraine, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,"],"raw_orcid":"https://orcid.org/0000-0001-5895-282X","affiliations":[{"raw_affiliation_string":"(Economics),","institution_ids":[]},{"raw_affiliation_string":"(Economics), Associate Professor, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]},{"raw_affiliation_string":"(Economics), SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]},{"raw_affiliation_string":"Ministry of Finance of Ukraine, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029815314","display_name":"\u041c\u0430\u0440\u2019\u044f \u0412\u0430\u0441\u0438\u043b\u0456\u0432\u043d\u0430 \u041a\u0443\u0447\u0435\u0440\u044f\u0432\u0430","orcid":"https://orcid.org/0000-0003-2948-1234","observed_orcids":["https://orcid.org/0000-0003-2948-1234"]},"institutions":[{"id":"https://openalex.org/I4405269928","display_name":"State Educational-Scientific Establishment \"The Academy of Financial Management\"","ror":"https://ror.org/05njhes41","country_code":"UA","type":"education","lineage":["https://openalex.org/I4405269928"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Maria KUCHERIAVA","raw_affiliation_strings":["(Economics), Associate Professor, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","SESE \"The Academy of Financial Management\" , Kyiv , Ukraine,","(Economics),","(Economics), SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","Ministry of Finance of Ukraine, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,"],"raw_orcid":"https://orcid.org/0000-0003-2948-1234","affiliations":[{"raw_affiliation_string":"(Economics), Associate Professor, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]},{"raw_affiliation_string":"SESE \"The Academy of Financial Management\" , Kyiv , Ukraine,","institution_ids":["https://openalex.org/I4405269928"]},{"raw_affiliation_string":"(Economics),","institution_ids":[]},{"raw_affiliation_string":"(Economics), SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]},{"raw_affiliation_string":"Ministry of Finance of Ukraine, SESE \"The Academy of Financial Management\", Kyiv, Ukraine,","institution_ids":["https://openalex.org/I4405269928"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5045068796"],"corresponding_institution_ids":["https://openalex.org/I4405269928"],"apc_list":null,"apc_paid":null,"fwci":5.2321,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.94929364,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"2020","issue":"9","first_page":"95","last_page":"109"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7627000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7627000212669373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.23070000112056732,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing-documentation","display_name":"transfer pricing documentation","score":0.9919999837875366},{"id":"https://openalex.org/keywords/beps-action-plan","display_name":"BEPS Action Plan","score":0.8610000014305115},{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.7820000052452087},{"id":"https://openalex.org/keywords/multilateral-instrument","display_name":"Multilateral Instrument","score":0.7559999823570251},{"id":"https://openalex.org/keywords/country-by-country-reporting","display_name":"country-by-country reporting","score":0.8429999947547913},{"id":"https://openalex.org/keywords/oecd-recommendations","display_name":"OECD recommendations","score":0.4440000057220459},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8339999914169312}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.815617024898529},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.8021838068962097},{"id":"https://openalex.org/C2780141045","wikidata":"https://www.wikidata.org/wiki/Q18609502","display_name":"Base erosion and profit shifting","level":4,"score":0.7714904546737671},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.5552287101745605},{"id":"https://openalex.org/C2780210234","wikidata":"https://www.wikidata.org/wiki/Q422638","display_name":"Action plan","level":2,"score":0.5453133583068848},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5157197117805481},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.42997974157333374},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.41797709465026855},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3608439862728119},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.28475409746170044},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.27121230959892273},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.18514344096183777},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1784895956516266},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.16652020812034607},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.16324564814567566},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1435166597366333},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12771335244178772},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08308100700378418},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33763/finukr2020.09.095","doi":"https://doi.org/10.33763/finukr2020.09.095","is_oa":true,"landing_page_url":"https://doi.org/10.33763/finukr2020.09.095","pdf_url":"http://finukr.org.ua/?page_id=17&year=2020&issueno=9&begin_page=95&mode=get_art&flang=uk","source":{"id":"https://openalex.org/S4210171794","display_name":"F\u00ecnansi Ukra\u00efni","issn_l":"2305-7645","issn":["2305-7645","2522-4662"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321784","host_organization_name":"acad\u00e9mie d'administration financi\u00e8re","host_organization_lineage":["https://openalex.org/P4310321784"],"host_organization_lineage_names":["acad\u00e9mie d'administration financi\u00e8re"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"F\u00ecnansi Ukra\u00efni","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33763/finukr2020.09.095","doi":"https://doi.org/10.33763/finukr2020.09.095","is_oa":true,"landing_page_url":"https://doi.org/10.33763/finukr2020.09.095","pdf_url":"http://finukr.org.ua/?page_id=17&year=2020&issueno=9&begin_page=95&mode=get_art&flang=uk","source":{"id":"https://openalex.org/S4210171794","display_name":"F\u00ecnansi Ukra\u00efni","issn_l":"2305-7645","issn":["2305-7645","2522-4662"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321784","host_organization_name":"acad\u00e9mie d'administration financi\u00e8re","host_organization_lineage":["https://openalex.org/P4310321784"],"host_organization_lineage_names":["acad\u00e9mie d'administration financi\u00e8re"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"F\u00ecnansi Ukra\u00efni","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3112467241.pdf","grobid_xml":"https://content.openalex.org/works/W3112467241.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W1548456449","https://openalex.org/W2741046408","https://openalex.org/W2795620087","https://openalex.org/W2896594720","https://openalex.org/W2912505446","https://openalex.org/W2913113245","https://openalex.org/W2993734434","https://openalex.org/W3081989388","https://openalex.org/W3084962594","https://openalex.org/W3122157798","https://openalex.org/W4251537556"],"related_works":["https://openalex.org/W4205816871","https://openalex.org/W4226295822","https://openalex.org/W3141284298","https://openalex.org/W7133315869","https://openalex.org/W4200283835","https://openalex.org/W3216433341","https://openalex.org/W7140046355","https://openalex.org/W4200352170","https://openalex.org/W7131815312","https://openalex.org/W2336659894"],"abstract_inverted_index":{"The":[0,17,67,215],"article":[1],"considers":[2],"challenges":[3],"and":[4,39,64,94,107,142,170,230,250],"consequences":[5],"of":[6,11,19,26,31,34,47,58,72,74,103,110,114,121,128,137,145,147,150,162,164,176,183,186,195,209,220,228,232,253,265,272,276,298],"introducing":[7],"a":[8,196],"three-level":[9],"model":[10,199],"transfer":[12,51,201,245,247,277],"pricing":[13,202,248,278],"documentation":[14,49,243,249,279],"in":[15,97,180,203,212,239],"Ukraine.":[16],"purpose":[18],"study":[20,258],"is":[21,191,205],"to":[22,40,80,84,90,99,131,157,171],"assess":[23],"the":[24,35,56,59,70,78,81,101,104,108,115,119,135,138,143,148,160,181,207,210,218,226,233,257,263,266,273,281,295],"state":[25,71],"regulatory":[27],"support":[28],"for":[29,44,61,174,200,235,241],"implementation":[30,46,185,194],"Step":[32],"13":[33],"BEPS":[36,139,187],"Action":[37,140,188],"Plan":[38,141],"identify":[41],"institutional":[42],"measures":[43],"further":[45,184],"three-tiered":[48,197],"on":[50,167,244],"pricing,":[52,246],"taking":[53],"into":[54,133],"account":[55,134],"requirements":[57,136],"Organization":[60],"Economic":[62],"Co-operation":[63],"Development":[65],"(OECD).":[66],"authors":[68,216],"analyzed":[69],"accession":[73],"countries":[75],"all":[76,270],"over":[77],"world":[79],"Multilateral":[82],"Convention":[83],"Implement":[85],"Tax":[86],"Treaty":[87],"Related":[88],"Measures":[89],"Prevent":[91],"Base":[92],"Erosion":[93],"Profit":[95],"Shifting,":[96],"order":[98],"counteract":[100],"erosion":[102],"tax":[105,154,168],"base":[106],"withdrawal":[109],"profits":[111],"from":[112],"taxation":[113],"OECD,":[116],"ratified":[117],"by":[118,224],"Law":[120],"Ukraine":[122,151,204],"dated":[123],"28.02.2019":[124],"No":[125],"2692-VIII.":[126],"Analysis":[127],"national":[129,165],"legislation":[130],"take":[132],"experience":[144],"cooperation":[146],"Government":[149],"with":[152,294],"international":[153],"organizations":[155],"allowed":[156],"scientifically":[158],"substantiate":[159],"directions":[161],"improvement":[163],"regulations":[166],"issues":[169],"determine":[172],"methodology":[173],"application":[175],"innovative":[177,236],"reporting":[178,198,237,252,267],"form":[179],"context":[182],"Plan.":[189],"It":[190],"identified":[192],"that":[193,262,290],"at":[206,269,287],"beginning":[208],"development,":[211],"particular":[213],"legislation.":[214],"emphasize":[217],"importance":[219],"counteracting":[221],"information":[222,293],"asymmetry":[223],"ensuring":[225],"unification":[227],"terminology":[229],"quality":[231],"database":[234],"preparation,":[238],"particular,":[240],"global":[242],"Country-by-Country":[251],"multinational":[254],"entities.":[255],"Within":[256],"it":[259],"was":[260],"proved":[261],"organization":[264],"process":[268],"levels":[271],"Three-Level":[274,282],"Model":[275],"(hereinafter":[280],"Model)":[283],"should":[284],"be":[285],"aimed":[286],"preparing":[288],"reports":[289],"contain":[291],"reliable":[292],"maximum":[296],"exclusion":[297],"duplication.":[299]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":5}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-12-21T00:00:00"}