Byegunts G. State regulation of transfer pricing in system of transnational corporations.

Object of research: a phenomenon of transnational corporations. The purpose of research: development of theoretical bases and development of methodological positions and practical recommendations on application of new methods of transfer pricing and generalization of methods of regulation of transfer pricing in the system of the multinational corporation. Methods of research: scientific synthesis, marketing, logistics, the statistical analysis, the graphic analysis. Theoretical and practical results: the model of a choice of a method of transfer pricing by the arm's length principle is developed; methodical recommendations on creation of juridical base of Ukraine in sphere of use and regulation of methods of transfer pricing by a principle of the arm's length principle are developed; ways of use of methodical recommendations concerning regulation of transfer pricing in Ukraine are proved; suggestion to improve a technique of the transfer pricing, concerning to the profit split method and the transactional net margin method (TNMM) of transfer pricing transactional profit methods. Sphere of use: research work, development and improvement of mechanisms of state regulation of transfer pricing in Ukraine.