{"id":947,"date":"2025-12-13T17:49:03","date_gmt":"2025-12-13T15:49:03","guid":{"rendered":"https:\/\/tco-audit.com.ua\/wiki\/?p=947"},"modified":"2026-01-28T09:37:51","modified_gmt":"2026-01-28T07:37:51","slug":"oecd-transfer-pricing-guidelines-2","status":"publish","type":"post","link":"https:\/\/tco-audit.com.ua\/wiki\/zakonodatelnaya-baza-i-regulirovanie-tco\/mezhdunarodnye-standarty-tco\/oecd-transfer-pricing-guidelines-2\/","title":{"rendered":"OECD Transfer Pricing Guidelines"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/publications\/reports\/2022\/01\/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_57104b3a\/0e655865-en.pdf\">\u0420\u0443\u043a\u043e\u0432\u043e\u0434\u044f\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b OECD<\/a> (Organisation for Economic Co-operation and Development \u2014 <em>\u041e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0435\u0441\u0442\u0432\u0430 \u0438 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f<\/em>) \u043f\u043e \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u043c\u0443 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044e \u0434\u043b\u044f \u043c\u043d\u043e\u0433\u043e\u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0439 \u2014 \u044d\u0442\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u044e\u0449\u0438\u0439 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u043c\u0435\u0436\u0434\u0443 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c\u0438 \u043b\u0438\u0446\u0430\u043c\u0438. \u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043e\u0441\u043d\u043e\u0432\u0430\u043d \u043d\u0430 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0435 \u00ab\u0432\u044b\u0442\u044f\u043d\u0443\u0442\u043e\u0439 \u0440\u0443\u043a\u0438\u00bb, \u0442\u043e \u0435\u0441\u0442\u044c \u0446\u0435\u043d\u044b \u0432 \u0442\u0430\u043a\u0438\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u0445 \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u043c. \u0420\u0443\u043a\u043e\u0432\u043e\u0434\u044f\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0432\u043f\u0435\u0440\u0432\u044b\u0435 \u0431\u044b\u043b\u0438 \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d\u044b \u0432 1995 \u0433\u043e\u0434\u0443 \u0438 \u0440\u0435\u0433\u0443\u043b\u044f\u0440\u043d\u043e \u043e\u0431\u043d\u043e\u0432\u043b\u044f\u044e\u0442\u0441\u044f. \u0414\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u044f \u2014 \u044f\u043d\u0432\u0430\u0440\u044c 2022 \u0433\u043e\u0434\u0430.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0420\u0443\u043a\u043e\u0432\u043e\u0434\u044f\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b OECD \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u044b \u043d\u0430:<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u041f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u0435 \u0438\u0441\u043a\u0443\u0441\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0435\u0440\u0435\u043c\u0435\u0449\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u043c\u043d\u043e\u0433\u043e\u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u043c\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c\u0438 (MNEs) \u043c\u0435\u0436\u0434\u0443 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u044f\u043c\u0438 \u0434\u043b\u044f \u043c\u0438\u043d\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/li>\n\n\n\n<li>\u041e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u0435 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0431\u0430\u0437\u044b \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432 \u043a\u0430\u0436\u0434\u043e\u0439 \u0441\u0442\u0440\u0430\u043d\u0435.<\/li>\n\n\n\n<li>\u0423\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u0438\u0435 \u0440\u0438\u0441\u043a\u0430 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0447\u0435\u0440\u0435\u0437 \u0447\u0451\u0442\u043a\u043e\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0446\u0435\u043d \u0432 \u0442\u0440\u0430\u043d\u0441\u0433\u0440\u0430\u043d\u0438\u0447\u043d\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u0445.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0443\u043a\u043e\u0432\u043e\u0434\u044f\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0441\u043e\u0441\u0442\u043e\u044f\u0442 \u0438\u0437 \u0434\u0435\u0441\u044f\u0442\u0438 \u0440\u0430\u0437\u0434\u0435\u043b\u043e\u0432, \u043e\u0445\u0432\u0430\u0442\u044b\u0432\u0430\u044e\u0449\u0438\u0445:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/tco-audit.com.ua\/wiki\/osnovy-transfernogo-tsenoobrazovaniya\/princip-vytianutoy-ruki-arms-length-principle\/\"><strong>\u041f\u0440\u0438\u043d\u0446\u0438\u043f \u00ab\u0432\u044b\u0442\u044f\u043d\u0443\u0442\u043e\u0439 \u0440\u0443\u043a\u0438\u00bb<\/strong>:<\/a> \u043e\u0441\u043d\u043e\u0432\u0430 \u0434\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0446\u0435\u043d, \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044f \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u0438 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 (\u0420\u0430\u0437\u0434\u0435\u043b I).<\/li>\n\n\n\n<li><strong>\u041c\u0435\u0442\u043e\u0434\u044b \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u044f<\/strong>: \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u043c\u0435\u0442\u043e\u0434 \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u043d\u0435\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u043e\u0439 \u0446\u0435\u043d\u044b (CUP), \u043c\u0435\u0442\u043e\u0434 \u0446\u0435\u043d\u044b \u043f\u0435\u0440\u0435\u043f\u0440\u043e\u0434\u0430\u0436\u0438 (RPM), \u043c\u0435\u0442\u043e\u0434 \u00ab\u0437\u0430\u0442\u0440\u0430\u0442\u044b \u043f\u043b\u044e\u0441\u00bb (CPM), \u043c\u0435\u0442\u043e\u0434 \u0447\u0438\u0441\u0442\u043e\u0439 \u043c\u0430\u0440\u0436\u0438\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 (TNMM) \u0438 \u043c\u0435\u0442\u043e\u0434 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u0438 (PSM). \u0412\u044b\u0431\u043e\u0440 \u043c\u0435\u0442\u043e\u0434\u0430 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0438 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438 \u0438 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u043e\u0441\u0442\u0438 \u0434\u0430\u043d\u043d\u044b\u0445 (\u0420\u0430\u0437\u0434\u0435\u043b II).<\/li>\n\n\n\n<li><strong>\u0410\u043d\u0430\u043b\u0438\u0437 \u0441\u043e\u043f\u043e\u0441\u0442\u0430\u0432\u0438\u043c\u043e\u0441\u0442\u0438<\/strong>: \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u0441 \u0440\u044b\u043d\u043e\u0447\u043d\u044b\u043c\u0438 \u0447\u0435\u0440\u0435\u0437 \u0430\u043d\u0430\u043b\u0438\u0437 \u0444\u0443\u043d\u043a\u0446\u0438\u0439, \u0430\u043a\u0442\u0438\u0432\u043e\u0432, \u0440\u0438\u0441\u043a\u043e\u0432 (FAR) \u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0444\u0430\u043a\u0442\u043e\u0440\u043e\u0432 (\u0420\u0430\u0437\u0434\u0435\u043b III).<\/li>\n\n\n\n<li><strong>\u041e\u0441\u043e\u0431\u044b\u0435 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0438<\/strong>: \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b (\u0420\u0430\u0437\u0434\u0435\u043b VI), \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438 (\u043d\u043e\u0432\u044b\u0439 \u0420\u0430\u0437\u0434\u0435\u043b X, \u0434\u043e\u0431\u0430\u0432\u043b\u0435\u043d \u0432 2020 \u0433\u043e\u0434\u0443) \u0438 \u0442\u0440\u0443\u0434\u043d\u043e \u043e\u0446\u0435\u043d\u0438\u0432\u0430\u0435\u043c\u044b\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b (hard-to-value intangibles, HTVI) (\u0420\u0430\u0437\u0434\u0435\u043b VI, \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u043e 2018).<\/li>\n\n\n\n<li><strong>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f \u0438 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u044c<\/strong>: \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u043f\u043e \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u043f\u043e \u0422\u0426\u041e, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043b\u043e\u043a\u0430\u043b\u044c\u043d\u044b\u0439 \u0444\u0430\u0439\u043b, \u043c\u0430\u0441\u0442\u0435\u0440-\u0444\u0430\u0439\u043b \u0438 \u043e\u0442\u0447\u0451\u0442 \u043f\u043e \u0441\u0442\u0440\u0430\u043d\u0430\u043c (CbCR) (\u0420\u0430\u0437\u0434\u0435\u043b V).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u041e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 2022 \u0433\u043e\u0434\u0430<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0435\u0434\u0430\u043a\u0446\u0438\u044f 2022 \u0433\u043e\u0434\u0430 \u043e\u0431\u044a\u0435\u0434\u0438\u043d\u0438\u043b\u0430 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b \u043a \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u043c\u0435\u0442\u043e\u0434\u0430 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u0438 (2018);<\/li>\n\n\n\n<li>\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u0434\u043b\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u043e\u0432 \u043f\u043e \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u043c \u0441 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u043c\u0438 \u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438, \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0435\u0449\u0435 \u043d\u0435 \u043f\u043e\u0434\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u044b (HTVI) (2018);<\/li>\n\n\n\n<li>\u043d\u043e\u0432\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439 \u2014 \u043a\u0440\u0435\u0434\u0438\u0442\u044b, \u0433\u0430\u0440\u0430\u043d\u0442\u0438\u0438, \u0432\u043d\u0443\u0442\u0440\u0438\u0433\u0440\u0443\u043f\u043f\u043e\u0432\u044b\u0435 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u044b \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u044c\u044e (2020);<\/li>\n\n\n\n<li>\u0443\u0442\u043e\u0447\u043d\u0435\u043d\u0438\u0435 \u0438 \u0443\u043d\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f \u0442\u0435\u0440\u043c\u0438\u043d\u043e\u043b\u043e\u0433\u0438\u0438 \u0432\u043e \u0432\u0441\u0435\u0445 \u0440\u0430\u0437\u0434\u0435\u043b\u0430\u0445.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0443\u043a\u043e\u0432\u043e\u0434\u044f\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b OECD \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u043e\u0441\u043d\u043e\u0432\u043e\u0439 \u0434\u043b\u044f <a href=\"https:\/\/tco-audit.com.ua\/chto-takoe-transfertnoe-cenoobrazovanieee\/\">\u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u0430\u0432\u0438\u043b \u0422\u0426\u041e<\/a> \u0432\u043e \u043c\u043d\u043e\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445, \u0432\u043a\u043b\u044e\u0447\u0430\u044f \u0423\u043a\u0440\u0430\u0438\u043d\u0443, \u0433\u0434\u0435 \u043e\u043d\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u0434\u043b\u044f \u0442\u043e\u043b\u043a\u043e\u0432\u0430\u043d\u0438\u044f <a href=\"https:\/\/tco-audit.com.ua\/wiki\/zakonodatelnaya-baza-i-regulirovanie-tco\/nalogovyi-kodeks-ukrainy-tco\/\">\u0441\u0442. 39 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430.<\/a> \u042d\u0442\u0438 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0441\u043f\u043e\u0441\u043e\u0431\u0441\u0442\u0432\u0443\u044e\u0442 \u0443\u043d\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043f\u043e\u0434\u0445\u043e\u0434\u043e\u0432 \u043a \u0422\u0426\u041e, \u0441\u043d\u0438\u0436\u0435\u043d\u0438\u044e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u043f\u043e\u0440\u043e\u0432 \u0438 \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044e \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0420\u0443\u043a\u043e\u0432\u043e\u0434\u044f\u0449\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b OECD \u0438 \u043a\u0430\u043a \u043e\u043d\u0438 \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u044e\u0442 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0435 \u0446\u0435\u043d\u043e\u043e\u0431\u0440\u0430\u0437\u043e\u0432\u0430\u043d\u0438\u0435? \u041e\u0431\u044a\u044f\u0441\u043d\u044f\u0435\u043c, \u043f\u043e\u0447\u0435\u043c\u0443 \u0438\u043c\u0435\u043d\u043d\u043e \u044d\u0442\u0438 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u043b\u0435\u0436\u0430\u0442 \u0432 \u043e\u0441\u043d\u043e\u0432\u0435 \u0422\u0426\u041e \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[106,110],"tags":[],"class_list":["post-947","post","type-post","status-publish","format-standard","hentry","category-zakonodatelnaya-baza-i-regulirovanie-tco","category-mezhdunarodnye-standarty-tco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u0440\u0438\u043d\u0446\u0438\u043f\u044b OECD Transfer Pricing | \u0412\u0438\u043a\u0438\u043f\u0435\u0434\u0438\u044f TCO Audit<\/title>\n<meta name=\"description\" content=\"\u0413\u043b\u0430\u0432\u043d\u043e\u0435 \u043e\u0431 OECD Transfer Pricing Guidelines: \u043e\u0431\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u0435, \u043f\u0440\u0438\u043c\u0435\u0440\u044b \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u0441\u0432\u044f\u0437\u044c \u0441 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u043f\u043e\u043d\u044f\u0442\u0438\u044f\u043c\u0438. \u2705 \u041a\u0440\u0430\u0442\u043a\u043e \u0438 \u043f\u043e\u043d\u044f\u0442\u043d\u043e.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tco-audit.com.ua\/wiki\/zakonodatelnaya-baza-i-regulirovanie-tco\/mezhdunarodnye-standarty-tco\/oecd-transfer-pricing-guidelines-2\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041f\u0440\u0438\u043d\u0446\u0438\u043f\u044b OECD Transfer Pricing | \u0412\u0438\u043a\u0438\u043f\u0435\u0434\u0438\u044f TCO Audit\" \/>\n<meta property=\"og:description\" content=\"\u0413\u043b\u0430\u0432\u043d\u043e\u0435 \u043e\u0431 OECD Transfer 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