Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions

Savchenko, Taras Hryhorovych

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Title	Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions
Authors	Savchenko, Taras Hryhorovych
ORCID	http://orcid.org/0000-0003-4793-054X
Keywords	transfer pricing transfer price functions graphic models of transfer pricing level of market competition transfer pricing methods
Type	Article
Date of Issue	2006
URI	http://essuir.sumdu.edu.ua/handle/123456789/51112
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Citation	Savchenko, T.G. Methodological Aspects and Methods of Transfer Pricing in Ukrainian Banking Institutions [Text] / T.G. Savchenko // The Journal of International Economic Policy. – 2006. – № 5. – С. 6-39.
Abstract	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 com- petition 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.
Appears in Collections:	Наукові видання (ННІ БТ)