文章基本信息

标题：Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions
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作者：Taras Savchenko
期刊名称：The Journal of International Economic Policy
印刷版ISSN：1811-9832
电子版ISSN：1812-0660
出版年度：2006
期号：2(5)
页码：34
语种：
出版社：Kyiv National Economic University named after Vadym Hetman
摘要：This article examines the methodological aspects and methods of transfer pricing in Ukrainian banking institutions. It explores the approaches used to define the functions of transfer pricing from the perspective of pricing theory and enterprise economics theory. It reviews the international and national experiences in the legal regulation of this type of pricing. It identifies the methodological preconditions for the use of transfer prices in banking institutions. The paper examines graphic models of transfer pricing. Based on calculations from the Hirschmann-Herfindale Index and the Lerner Index, it determines the level of competition on the banking market in Ukraine as of 1 January 2006. Conclusions are made concerning the practical utility of a theoretical model of transfer pricing, based on a study of the nature of an intermediate banking product and the degree of competitiveness of the banking market in Ukraine. The paper reviews the transfer pricing practices in Ukrainian banking institutions.