The educational discipline "Transfer pricing" is one of the components of the comprehensive training of specialists in the field of knowledge 07 "Management and administration" specialty 071 "Accounting and taxation" of the second (master's) level of higher education. Transfer pricing is a set of principles, methods, forms, order and rules in transfer pricing. The formation of modern economic thinking and a system of basic knowledge in the theory and practice of transfer pricing, methodical foundations of the formation of tax relations in students, which provide for a set of measures carried out by authorized state bodies, aimed at organizing the functioning of transfer prices in the state and determining the procedure for carrying out transfer pricing, the procedure for forming documentation and reporting, the control mechanism, acquiring skills in processing and using tax information in the management of business activities, assessing the impact of transfer pricing risks on the financial results of the enterprise and opportunities to avoid them.

Interdisciplinary connections: the academic discipline "Transfer pricing" as an academic discipline integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Methodology and organization of scientific research in accounting, auditing and taxation", "Accounting and financial reporting according to international standards", "Corporate analysis and business diagnostics", "Tax disputes and judicial practice of their resolution", "Consolidation of financial statements", "Accounting in the system of economic security". Disciplines from the specialty "Accounting and taxation" correspond to the scientific interests of applicants, as they represent thorough knowledge acquired in the process of study and professional activity. Elective disciplines in the specialty "Accounting and taxation" are oriented to the scientific interests of the applicants for their ability to work in the international and domestic space, to apply management skills in the field of accounting, taxation, control, analytical support for the management of business entities, clear and unambiguous presentation of own conclusions , as well as the knowledge and explanations that justify them.
The purpose of the study of the academic discipline is the formation in the students of modern economic thinking and a system of basic knowledge on the theory and practice of transfer pricing, the methodological foundations of transfer pricing, the order of formation of documentation and reporting on transfer pricing, the mechanism of control over transfer prices, acquisition of skills in the processing and use of tax information in the management of business activities, assessment of the impact of TCU risks on the financial results of the enterprise and the possibilities of their avoidance.
The task of the educational discipline is to form a holistic system of knowledge in the theory and practice of transfer pricing in the students. As a result of studying the discipline, applicants should learn the elements of research activity, the methodological basis of transfer pricing formation, the procedure for forming transfer pricing documentation and reporting, the transfer pricing control mechanism, the assessment of the impact of TCU risks on the financial results of the enterprise and the possibilities of their avoidance.
The subject of study of the academic discipline is a complex of services for clarification and application of the norms of the current tax legislation, determination of the principles, procedure and rules of transfer pricing.