The Audit of Transfer Pricing in the Context of the European Integration and Globalization

Abstract

The article is aimed at substantiating the theoretical and methodological provisions, as well as developing practical recommendations on improvement of organization and methodology of the audit of transfer pricing of enterprise in modern conditions, introduction of international experience and the wide application of information technologies. Relevance of the topic is substantiated by that the issues of organization and methodology of audit of the transfer pricing of enterprise are insufficiently developed. An analysis of special sources has allowed to assert that, in conditions of constant changes of the legislation and in connection with presence of probability of check by tax authorities and imposition of penalty sanctions on economic entity, the questions of audit of transfer pricing of enterprise are relevant to research. Features of functioning of enterprise necessitate the research of new methodological and organizational approaches to audit, as specificity of their activity imposes special requirements to formation of the information necessary for the accounting and control purposes of the audit of transfer pricing.

Keywords

• transfer pricing
• audit
• organization and methods of audit
• economic entity