Dzhokh R. Legal regulation of taxation when carrying out controlled transactions in Ukraine

The approaches to definition of "transfer pricing" and "controlled transaction" have been summarized and analyzed in the thesis. Definition of "transfer pricing" as a legal category has been suggested. The reason for legal regulation of taxation when carrying out controlled transactions has been determined. The basic principles of control over transfer pricing have been named and described. The division of legal relations connected to taxation in the course of carrying out controlled transactions into general and special has been offered, the elements (subjects, objects, and content) have been determined and analyzed, the reasons for the emergence and termination of special legal relations have been determined and analyzed. A number of issues of legal regulation of taxation when carrying out controlled transactions in Ukraine have been identified and ways of their solution have been suggested.