{"id":977,"date":"2025-12-16T19:24:27","date_gmt":"2025-12-16T17:24:27","guid":{"rendered":"https:\/\/tco-audit.com.ua\/wiki\/?p=977"},"modified":"2025-12-23T20:04:38","modified_gmt":"2025-12-23T18:04:38","slug":"tco-istorija","status":"publish","type":"post","link":"https:\/\/tco-audit.com.ua\/wiki\/osnovy-transfernogo-tsenoobrazovaniya\/tco-istorija\/","title":{"rendered":"\u0418\u0441\u0442\u043e\u0440\u0438\u044f \u0438 \u044d\u0432\u043e\u043b\u044e\u0446\u0438\u044f \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"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>\u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0439 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/tco-audit.com.ua\/wiki\/osnovy-transfernogo-tsenoobrazovaniya\/opredelenie-transfernogo-tsenoobrazovaniya-tco\/\">\u041f\u043e\u043d\u044f\u0442\u0438\u0435 \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 (\u0422\u0426\u041e)<\/a> \u0432\u043e\u0437\u043d\u0438\u043a\u043b\u043e \u043a\u0430\u043a \u043e\u0442\u0432\u0435\u0442 \u043d\u0430 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0446\u0435\u043d \u0432 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u044f\u0445 \u043c\u0435\u0436\u0434\u0443 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u043c\u0438 \u043b\u0438\u0446\u0430\u043c\u0438, \u0447\u0442\u043e\u0431\u044b \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0442\u0438\u0442\u044c \u043c\u0430\u043d\u0438\u043f\u0443\u043b\u044f\u0446\u0438\u0438 \u0441 \u043f\u0440\u0438\u0431\u044b\u043b\u044c\u044e \u0438 \u0443\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u0435 \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 1979 \u0433\u043e\u0434\u0443 \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 (<a href=\"https:\/\/tco-audit.com.ua\/wiki\/zakonodatelnaya-baza-i-regulirovanie-tco\/mezhdunarodnye-standarty-tco\/oecd-transfer-pricing-guidelines-2\/\">OECD<\/a>) \u0432\u043f\u0435\u0440\u0432\u044b\u0435 \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043b\u0430 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u043f\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044e <a href=\"https:\/\/tco-audit.com.ua\/chto-takoe-printsip-vytyanutoj-ruki-v-ttso\/\">\u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0430 \u00ab\u0432\u044b\u0442\u044f\u043d\u0443\u0442\u043e\u0439 \u0440\u0443\u043a\u0438\u00bb<\/a> (\u0430\u043d\u0433\u043b. <em>arm&#8217;s length principle<\/em>). \u042d\u0442\u043e\u0442 \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u043f\u0440\u0435\u0434\u043f\u043e\u043b\u0430\u0433\u0430\u0435\u0442, \u0447\u0442\u043e \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0432 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\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 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0431\u044b\u043b\u0438 \u0431\u044b \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u044b \u043c\u0435\u0436\u0434\u0443 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u044b\u043c\u0438 \u0441\u0442\u043e\u0440\u043e\u043d\u0430\u043c\u0438 \u043f\u0440\u0438 \u0430\u043d\u0430\u043b\u043e\u0433\u0438\u0447\u043d\u044b\u0445 \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430\u0445.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 1995 \u0433\u043e\u0434\u0443 OECD \u0443\u0442\u0432\u0435\u0440\u0434\u0438\u043b\u0430 \u043f\u0435\u0440\u0432\u043e\u0435 \u043f\u043e\u043b\u043d\u043e\u0435 \u0438\u0437\u0434\u0430\u043d\u0438\u0435 <em><a href=\"https:\/\/www.oecd.org\/en\/publications\/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2022_0e655865-en.html\">OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations<\/a><\/em>, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0441\u0442\u0430\u043b\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u043c \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u043c \u0432 \u0441\u0444\u0435\u0440\u0435 \u0422\u0426\u041e. \u0421 \u0442\u0435\u0445 \u043f\u043e\u0440 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043d\u0435\u043e\u0434\u043d\u043e\u043a\u0440\u0430\u0442\u043d\u043e \u043e\u0431\u043d\u043e\u0432\u043b\u044f\u043b\u043e\u0441\u044c, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u0432 2010, 2017 \u0438 2022 \u0433\u043e\u0434\u0430\u0445, \u0447\u0442\u043e\u0431\u044b \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u043d\u043e\u0432\u044b\u0435 \u0432\u044b\u0437\u043e\u0432\u044b, \u0442\u0430\u043a\u0438\u0435 \u043a\u0430\u043a \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0437\u0430\u0446\u0438\u044f \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 2013 \u0433\u043e\u0434\u0443 OECD \u0438 G20 \u0438\u043d\u0438\u0446\u0438\u0438\u0440\u043e\u0432\u0430\u043b\u0438 \u043f\u0440\u043e\u0435\u043a\u0442 <a href=\"https:\/\/tco-audit.com.ua\/wiki\/zakonodatelnaya-baza-i-regulirovanie-tco\/iniciativa-beps-base-erosion-and-profit-shifting\/\">BEPS (<em>Base Erosion and Profit Shifting<\/em>)<\/a> \u2014 \u043f\u043b\u0430\u043d \u0438\u0437 15 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0439, \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0445 \u043d\u0430 \u0431\u043e\u0440\u044c\u0431\u0443 \u0441 \u0440\u0430\u0437\u043c\u044b\u0432\u0430\u043d\u0438\u0435\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0431\u0430\u0437\u044b \u0438 \u043f\u0435\u0440\u0435\u043c\u0435\u0449\u0435\u043d\u0438\u0435\u043c \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u0432 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u0438 \u0441 \u043d\u0438\u0437\u043a\u0438\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435\u043c. \u042d\u0442\u043e\u0442 \u043f\u0440\u043e\u0435\u043a\u0442 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e \u043f\u043e\u0432\u043b\u0438\u044f\u043b \u043d\u0430 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u0422\u0426\u041e, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u0447\u0435\u0440\u0435\u0437 \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0442\u0430\u043a\u0438\u0445 \u043a\u0430\u043a <em>Country-by-Country Reporting <\/em>(CbCR)<em>.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0412\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u0422\u0426\u041e \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0423\u043a\u0440\u0430\u0438\u043d\u0430 \u0432\u0432\u0435\u043b\u0430 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \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 \u0441 1 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044f 2013 \u0433\u043e\u0434\u0430, \u0432\u043d\u0435\u0441\u0448\u0438 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17\">\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441<\/a>. \u042d\u0442\u043e \u0441\u0442\u0430\u043b\u043e \u0432\u0430\u0436\u043d\u044b\u043c \u0448\u0430\u0433\u043e\u043c \u043f\u043e \u0433\u0430\u0440\u043c\u043e\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0443\u043a\u0440\u0430\u0438\u043d\u0441\u043a\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421 \u0442\u0435\u0445 \u043f\u043e\u0440 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0422\u0426\u041e \u043f\u0440\u0435\u0442\u0435\u0440\u043f\u0435\u043b\u043e \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2015 \u0433\u043e\u0434<\/strong>: \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u044b \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u0434\u043b\u044f \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u043b\u0438\u0446 \u0438 \u0443\u0442\u043e\u0447\u043d\u0435\u043d\u044b \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0438.<\/li>\n\n\n\n<li><strong>2017\u20132019 \u0433\u043e\u0434\u044b<\/strong>: \u0432\u043d\u0435\u0441\u0435\u043d\u044b \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f, \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u043d\u0430 \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u0435 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u043e\u0432 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438.<\/li>\n\n\n\n<li><strong>2020\u20132021 \u0433\u043e\u0434\u044b<\/strong>: \u0432\u0432\u0435\u0434\u0435\u043d\u0430 <a href=\"https:\/\/tco-audit.com.ua\/sostavlenie-trehurovnevoj-dokumentatsii-v-tselyah-ttso\/\">\u0442\u0440\u0451\u0445\u0443\u0440\u043e\u0432\u043d\u0435\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c<\/a> (\u043e\u0442\u0447\u0451\u0442 \u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u044f\u0445, \u0433\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u0430\u044f \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u044f, \u043e\u0442\u0447\u0451\u0442 \u043f\u043e \u0441\u0442\u0440\u0430\u043d\u0430\u043c), \u0432\u0432\u0435\u0434\u0435\u043d\u0430 \u043a\u043e\u043d\u0446\u0435\u043f\u0446\u0438\u044f \u0434\u0435\u043b\u043e\u0432\u043e\u0439 \u0446\u0435\u043b\u0438, \u0443\u0442\u043e\u0447\u043d\u0451\u043d \u0430\u043d\u0430\u043b\u0438\u0437 \u0441\u044b\u0440\u044c\u0435\u0432\u044b\u0445 \u0442\u043e\u0432\u0430\u0440\u043e\u0432.<\/li>\n\n\n\n<li><strong>2024\u20132025 \u0433\u043e\u0434\u044b<\/strong>: \u043e\u0431\u043d\u043e\u0432\u043b\u0451\u043d \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u043d\u0438\u0437\u043a\u043e\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u044e\u0440\u0438\u0441\u0434\u0438\u043a\u0446\u0438\u0439 (\u0441\u043e\u043a\u0440\u0430\u0449\u0451\u043d \u0441 78 \u0434\u043e 46), \u0432\u0432\u0435\u0434\u0451\u043d \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0441\u0432\u044f\u0437\u0438, \u0443\u0441\u0438\u043b\u0435\u043d\u044b \u0448\u0442\u0440\u0430\u0444\u044b \u0437\u0430 \u043d\u0435\u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0451\u0442\u043d\u043e\u0441\u0442\u0438.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u042d\u0442\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0442 \u044d\u0432\u043e\u043b\u044e\u0446\u0438\u044e \u0422\u0426\u041e \u0432 \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u0438 \u0435\u0451 \u0430\u0434\u0430\u043f\u0442\u0430\u0446\u0438\u044e \u043a \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0421\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0438\u0438<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421\u0435\u0433\u043e\u0434\u043d\u044f \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 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u043c \u044d\u043b\u0435\u043c\u0435\u043d\u0442\u043e\u043c \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f. \u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0438\u0438:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u041f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u044c<\/strong>: \u0443\u0441\u0438\u043b\u0435\u043d\u0438\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u043a \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0432 \u0447\u0430\u0441\u0442\u043d\u043e\u0441\u0442\u0438 \u0447\u0435\u0440\u0435\u0437 CbCR.<\/li>\n\n\n\n<li><strong>\u0413\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u0430\u044f \u043a\u043e\u043e\u0440\u0434\u0438\u043d\u0430\u0446\u0438\u044f<\/strong>: \u0443\u0441\u0438\u043b\u0435\u043d\u0438\u0435 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u0447\u0435\u0441\u0442\u0432\u0430 \u043c\u0435\u0436\u0434\u0443 <a href=\"https:\/\/tco-audit.com.ua\/yuridicheskoe-soprovozhdenie-nalogovyh-proverok-po-ttso\/\">\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438<\/a> \u0440\u0430\u0437\u043d\u044b\u0445 \u0441\u0442\u0440\u0430\u043d \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u0443\u043a\u043b\u043e\u043d\u0435\u043d\u0438\u044f \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f.<\/li>\n\n\n\n<li><strong>\u0426\u0438\u0444\u0440\u043e\u0432\u0438\u0437\u0430\u0446\u0438\u044f<\/strong>: \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u0435 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0445 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0438 \u043c\u043e\u043d\u0438\u0442\u043e\u0440\u0438\u043d\u0433\u0430 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0438\u0440\u0443\u0435\u043c\u044b\u0445 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u0439.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u042d\u0442\u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043e\u0442\u0440\u0430\u0436\u0430\u044e\u0442 \u0441\u0442\u0440\u0435\u043c\u043b\u0435\u043d\u0438\u0435 \u043a \u0441\u043e\u0437\u0434\u0430\u043d\u0438\u044e \u0431\u043e\u043b\u0435\u0435 \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u043e\u0439 \u0438 \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0439 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041a\u0430\u043a \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 \u0441\u0442\u0430\u043b\u043e \u0433\u043b\u043e\u0431\u0430\u043b\u044c\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f? \u0423\u0437\u043d\u0430\u0435\u043c \u0434\u0430\u043b\u0435\u0435, \u043a\u0430\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u043b\u0438\u0441\u044c \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b \u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u0441 2013 \u0433\u043e\u0434\u0430.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"class_list":["post-977","post","type-post","status-publish","format-standard","hentry","category-osnovy-transfernogo-tsenoobrazovaniya"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0418\u0441\u0442\u043e\u0440\u0438\u044f \u0438 \u044d\u0432\u043e\u043b\u044e\u0446\u0438\u044f \u0422\u0426\u041e | \u0412\u0438\u043a\u0438\u043f\u0435\u0434\u0438\u044f TCO Audit<\/title>\n<meta name=\"description\" content=\"\u0418\u0441\u0442\u043e\u0440\u0438\u044f \u0438 \u044d\u0432\u043e\u043b\u044e\u0446\u0438\u044f \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: \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\u043e\u0440\u043e\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\/osnovy-transfernogo-tsenoobrazovaniya\/tco-istorija\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0418\u0441\u0442\u043e\u0440\u0438\u044f \u0438 \u044d\u0432\u043e\u043b\u044e\u0446\u0438\u044f \u0422\u0426\u041e | \u0412\u0438\u043a\u0438\u043f\u0435\u0434\u0438\u044f TCO Audit\" \/>\n<meta property=\"og:description\" content=\"\u0418\u0441\u0442\u043e\u0440\u0438\u044f \u0438 \u044d\u0432\u043e\u043b\u044e\u0446\u0438\u044f \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: \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\u043e\u0440\u043e\u0442\u043a\u043e \u0438 \u043f\u043e\u043d\u044f\u0442\u043d\u043e.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tco-audit.com.ua\/wiki\/osnovy-transfernogo-tsenoobrazovaniya\/tco-istorija\/\" \/>\n<meta property=\"og:site_name\" content=\"Wiki\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-16T17:24:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-23T18:04:38+00:00\" \/>\n<meta name=\"author\" content=\"\u041b\u0456\u043b\u0456\u044f\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u041b\u0456\u043b\u0456\u044f\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u0431\u043b. \u0447\u0430\u0441 \u0447\u0438\u0442\u0430\u043d\u043d\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u0445\u0432\u0438\u043b\u0438\u043d\u0438\" \/>\n<script type=\"application\/ld+json\" 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