Methodological aspects and methods of transfer pricing in ukrainian banking institutions

Taras Savchenko

MPRA Paper from University Library of Munich, Germany

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.

Keywords: transfer price; transfer price functions; graphic models of transfer pricing; intermediate product; level of market competition; transfer pricing methods (search for similar items in EconPapers)
JEL-codes: D2 D4 (search for similar items in EconPapers)
Date: 2006
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Published in Journal of International Economic Policy №2(5) (2006): pp. 5-33

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:61134

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