The educational discipline "Transfer pricing in international corporations" is a set of principles, methods, forms, procedure and rules of transfer pricing. The formation of modern economic thinking and a system of basic knowledge in the theory and practice of transfer pricing in international corporations, the methodical foundations of the formation of tax relations, 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 of the academic discipline "Transfer pricing in international corporations". As an educational discipline, it integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Accounting: theories, concepts, perspectives", "Sustainable development audit", "Information systems and technologies of accounting, auditing and taxation in the conditions of economic globalization ", "Enterprise reporting", "Accounting and financial reporting according to international standards", "International taxation models", "International economy", "International finance", "International investment activity", "Finance of international corporations", "Strategic business analysis ". 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 studying the academic discipline lies in the formation in the students of modern economic thinking and a system of basic knowledge on the theory and practice of transfer pricing in international corporations, 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 processing skills and the 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 opportunities to avoid them.
The tasks (educational goals) of the discipline consist in the formation in the students of a complete system of knowledge on the theory and practice of transfer pricing in international corporations. 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 current tax legislation, definition of the principles, procedure and rules of transfer pricing.