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AIM
3 Sholudenka st., office 310 04116 Kyiv, Ukraine
+380442909435 info@aimarketing.info

Preparation of the TP documentation set


Lifelong support and access to all reports
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of unpredicted extra tax fees.
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Check online to see if the company falls under the Transfer Pricing
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Competence as a basic value
Methodology
An arsenal of methods for pricing and analysis of wide range of products and services.
Competence
Over 10 years AIM has cooperated with transnational corporations in various industries and markets.
Over
70
packages of Transfer Pricing documentation
Responsibility
We guarantee timely preparation of the documents and defend a client’s interests during tax audits.
Reliability
We use trustworthy sources of information such as Ruslana, Spark, State statistics, and specialized periodicals - MetalBulletin, Platts, RoyaltyStat and others.
Projects by type of activity
Trading
47

Retail

Wholesale

Manufacturing
8
Services
7
Finances
10

Loans

Lease

Comparison methods for transfer pricing
projects 45
Comparable Uncontrolled Price Method (CUP)
Comparable Uncontrolled Price Method (CUP)
We compare the price charged for the goods within our controlled transaction with a range of market prices charged for identical goods in comparable transactions.
projects 12
Transactional Net Margin Method (TNMM)
Transactional Net Margin Method (TNMM)
We compare the net margin earned in controlled transaction with net margin in comparable uncontrolled transactions or for independent companies operating in a way which is comparable to the taxpayer’s operation within the scope of controlled transaction.
projects 32
Resale Price Method (RPM)
Resale Price Method (RPM)
We compare the price of controlled transaction and the market price: we compare the gross profit margin of controlled transaction with the market range of gross profit margin.
projects 11
Cost Plus Method (CPM)
Cost Plus Method (CPM)
We compare the price of controlled transaction and the market price: we compare the gross profit margin of the prime cost earned in controlled transaction with the market range of the gross profit margin of the prime cost.
projects 0
Profit Split Method (PSM)
Profit Split Method (PSM)
We allocate to every affiliated company involved in controlled transaction a portion of the total profit resulting from transaction which non-affiliated company would receive when participating in comparable uncontrolled transaction.
Number of projects by industries
Equipment and machinery
10
To industries

Equipment and machinery

05 10

LANDING_TP_INDUSTRIES_TREE_TITLE

  • Medical equipment
  • Climatic equipment
  • Electricity
  • Electricity

LANDING_TP_INDUSTRIES_TREE_TITLE2

  • Pumps and accessories
  • Uninterruptible Power Supply
  • Electric motor, servomotors
  • Technological and production equipment for metallurgical production
Manufacturing
42
To industries

Manufacturing

01 42

LANDING_TP_INDUSTRIES_TREE_TITLE

  • Building materials
  • Cosmetics and perfumery
  • Chemical Industry
  • Metallurgical Products
  • Medical supplies
  • Other

LANDING_TP_INDUSTRIES_TREE_TITLE2

  • Insulation, Roofing, Construction chemistry
  • Polymers, products made of polymers
  • Ceramics, tile
  • Materials for advertising production
  • Perfumery and cosmetic products
  • Liquefied gas
  • Sealants
  • Plants protecting tools
  • Metallurgical Products
  • Metal Rolling
  • Aluminum products
  • Metal products
Automotive Industry and Special transport
4

Automotive Industry and Special transport

To industries
04 4

LANDING_TP_INDUSTRIES_TREE_TITLE

  • Tires
  • Parts for vehicles
  • Vehicles

LANDING_TP_INDUSTRIES_TREE_TITLE2

  • Trucks
Construction and Real Estate
2
Trading equipment
1
ІТ / Software /SaaS
1
Finance, Banking, Insurance and Fintech
12

Finance, Banking, Insurance and Fintech

To industries
01 12

LANDING_TP_INDUSTRIES_TREE_TITLE

  • Banking services
  • Activities in the financial services and insurance

LANDING_TP_INDUSTRIES_TREE_TITLE2

  • Loans
  • Logistics
  • Lease
Food industry, agricultural products
4

Food industry, agricultural products

To industries
01 4

LANDING_TP_INDUSTRIES_TREE_TITLE2

  • Corn
  • Seed
  • Confectionery
Healthcare and Pharmaceuticals
2
Get ready made Tranfer Pricing documentation in two weeks
Describing a tax payer’s activity
  • Identification of controlled operations; confirmation of their conformity to the law; detailed market description.
Describing a tax payer’s activity
1. Description of a controlled operation
2. Description of the market where a tax payer operates
Describing the group of companies
  • Description of the organisational structure of the group of companies; their activity; a list of the group’s competitive advantages.
Description of the Group
1. The Group’s property structure including persons who influence pricing
2. A list of persons which made a controlled operation
3. The Group’s main competitive advantages
Selecting a transfer pricing method
Selection of transfer pricing methods
1. Description of pricing on controlled operationsх
2. Selection of a transfer pricing method according to art.39 of Tax Code of Ukraine:
2.1. The CUP Method
2.2. The Resale Price Method
2.3. The Cost Plus Method
2.4. The Transactional Net Margin Method
2.5. The Transactional Profit Split Method
3. Information sources
4. Approach to economic analysis
5. Conclusion
Functional analysis
Functional analysis (separately for each kind of controlled operations and kind of contract)
1. General information
2. Description of main functions of Buyer and Supplier
3. Description of main risks of Buyer and Supplier
4. Conclusion on the results of functional analysis
Defining a market range of prices / profitability
Defining a market range of prices / profitability
1. Description of the approach to the application of the CUP method / net profit
2. Calculation of the market range of profitability according to the provisions of Tax Code of Ukraine
3. Making primary selection
4. Analysis of comparativeness of internal operations on key factors
5. Application of corrections to provide comparativeness of operations
6. Checking comparativeness criteria manually
7. Calculation of the market interval of prices / net profitability
8. Conclusion
Ready made package of documents
+ bonus offer
Price monitoring FREE of charge
of goods and services during a year
Consulting
on Transfer pricing issues
Documentation support
during the period of legal limitation
BONUS
for ordering a package of transfer pricing documentation
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In agribusiness
In automobile industry
In construction sector
In engineering system sector
In the sector of industrial equipment
In packaging industry
Blog
What you should know about stock quotes when preparing transfer pricing documentation
The case where the transfer pricing method is clearly defined. Vital information for exporters and importers.
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HOW TO CORRECT ERRORS IN CONTROLLED TRANSACTIONS REPORT?
HOW TO CORRECT ERRORS IN CONTROLLED TRANSACTIONS REPORT?
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Changes in the List of Countries from Low Tax Jurisdictions
Changes in the list of countries from low tax jurisdictions. Stay tuned!
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Transfer Pricing Penalties - 2018
What are the PENALTIES for the failure to submit or untimely/incomplete submission of Controlled Transactions...
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How to Avoid Getting Dragged into Litigation with the Tax Authorities Due to the Transfer...
How to Avoid Getting Dragged into Litigation with the Tax Authorities Due to the Transfer Pricing? The help of...
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Comparison Methods in Transfer Pricing
Comparison Methods in Transfer Pricing
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Who Is Required to Submit Controlled Transactions Report and Prepare Transfer Pricing Docu...
Who Is Required to Submit Controlled Transactions Report and Prepare Transfer Pricing Documentation?
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How to avoid pain in the neck triggered by 2017 transfer pricing?
How to avoid pain in the neck triggered by 2017 transfer pricing?
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Completed projects

Building materials and other products
Methods :
  • The method of comparative uncontrollable price
  • Cost-plus method
  • The method of net profit
5
Completed projects
More →
Building materials and other products
Product nomenclature :
Поліетилен в гранулах
Товари
Лакофарби та оздоблювальні матеріали
Будівельні матеріали
Неметалеві мінеральні вироби
Operation type
Import
Export
← Back
Building Glass, glass products, translucent construction
Methods :
  • Cost-plus method
1
Completed projects
More →
Building Glass, glass products, translucent construction
Product nomenclature :
Скло
Operation type
Import
← Back
Packaging
Methods :
  • Cost-plus method
  • The method of net profit
  • The method of comparative uncontrollable price
2
Completed projects
More →
Packaging
Product nomenclature :
ПЕТ преформи
Паперові мішки
Operation type
Import
← Back
Rubber and Plastics
Methods :
  • The method of comparative uncontrollable price
1
Completed projects
More →
Rubber and Plastics
Product nomenclature :
Полімерні матеріали й конструкційні пластики
Operation type
Import
← Back
Food
Methods :
  • The method of comparative uncontrollable price
  • The method of net profit
5
Completed projects
More →
Food
Product nomenclature :
Крупа гречана, кукурудзяна
Горох жовтий і т.д.
Кондитерськi вироби
Виноматеріали
Коньячний спирт
Operation type
Import
Export
← Back
Medical supplies
Methods :
  • Method of resale price
1
Completed projects
More →
Medical supplies
Product nomenclature :
Медичні товари
Operation type
Import
← Back
Cosmetics and perfumery
Methods :
  • The method of net profit
1
Completed projects
More →
Cosmetics and perfumery
Product nomenclature :
Косметичні засоби
Operation type
Import
← Back
Products of metallurgy
Methods :
  • The method of comparative uncontrollable price
  • Method of resale price
  • The method of net profit
4
Completed projects
More →
Products of metallurgy
Product nomenclature :
Металоконструкції, деталі
Алюмінієвий прокат
Рулона оцинкована сталь
Алюмінієвий сплав у формі чушки
Operation type
Import
Export
← Back
Technological and production equipment
Methods :
  • The method of comparative uncontrollable price
  • The method of net profit
  • Method of resale price
  • Cost-plus method
2
Completed projects
More →
Technological and production equipment
Product nomenclature :
Виробниче обладнання
Нестандартне обладнання для різних виробництв
Operation type
Import
Import and Export
← Back
Medical equipment
Methods :
  • Cost-plus method
  • The method of net profit
1
Completed projects
More →
Medical equipment
Product nomenclature :
Посуд мед. призначення
Operation type
Import
← Back
Power engineering
Methods :
  • The method of comparative uncontrollable price
1
Completed projects
More →
Power engineering
Product nomenclature :
Енергія
Operation type
Import and Export
← Back
Banking services
Methods :
  • The method of comparative uncontrollable price
1
Completed projects
More →
Banking services
Product nomenclature :
Лізінг,позики ...
Operation type
Import
← Back
Software
Methods :
  • The method of comparative uncontrollable price
  • The method of net profit
2
Completed projects
More →
Software
Product nomenclature :
Розробка програмного забезпечення для материнської компанії
Cерверні ліцензії із серверним обладнанням
Operation type
Import
Export
← Back
Household appliances and machines
Methods :
  • Method of resale price
  • Cost-plus method
  • The method of net profit
2
Completed projects
More →
Household appliances and machines
Product nomenclature :
Телевізори, холодильники
Холодильники,духові шафи
Operation type
Import
Import and Export
← Back
Computers and accessories
Methods :
  • Method of resale price
  • The method of net profit
1
Completed projects
More →
Computers and accessories
Product nomenclature :
Касові апарати, термінали
Operation type
Import
← Back
Telecommunication services
Methods :
  • The method of comparative uncontrollable price
1
Completed projects
More →
Telecommunication services
Product nomenclature :
Медіа продукція
Operation type
Import
← Back
Non-residential buildings
Methods :
  • Method of resale price
  • The method of comparative uncontrollable price
2
Completed projects
More →
Non-residential buildings
Product nomenclature :
ТРЦ
ТРЦ,каруселі,гірки,гойдалки
Operation type
Import
Import and Export
← Back
Vehicles
Methods :
  • The method of net profit
1
Completed projects
More →
Vehicles
Product nomenclature :
Вантажні автомобілі і запчастини
Operation type
Import
← Back
Spare parts
Methods :
  • The method of net profit
  • The method of comparative uncontrollable price
2
Completed projects
More →
Spare parts
Product nomenclature :
Автомобільні шини
Aлюмінієва чушка
Operation type
Import
Export
← Back
Trade in machines and equipment
Methods :
  • Method of resale price
  • The method of net profit
3
Completed projects
More →
Trade in machines and equipment
Product nomenclature :
Технологічне і виробниче обладнання для металургійного виробництва
Електродивигуни, Сервоприводи
Підшипники,сальники,ротори і ....
Operation type
Import
← Back
Trade in electrotechnical equipment
Methods :
  • Cost-plus method
  • The method of net profit
1
Completed projects
More →
Trade in electrotechnical equipment
Product nomenclature :
Електротехнічна продукція
Operation type
Import
← Back
Hightech, IT Hardware
Methods :
  • Cost-plus method
1
Completed projects
More →
Hightech, IT Hardware
Product nomenclature :
Кабельна продукція, комп’ютерні аксесуари
Operation type
Import
← Back
Chemical
Methods :
  • Cost-plus method
  • The method of net profit
1
Completed projects
More →
Chemical
Product nomenclature :
Торгiвельне обладнення для магазинiв
Operation type
Export
← Back
Machine building and metal working
Methods :
  • Cost-plus method
  • The method of comparative uncontrollable price
3
Completed projects
More →
Machine building and metal working
Product nomenclature :
Автозапчастини
Оптова торгівля підшипниками, сальниками, ременями, стрічками, ланками, роторами та інше
Компресорнe обладнання та запчастини
Operation type
Import
← Back
Oil and gas
Methods :
  • Cost-plus method
  • The method of comparative uncontrollable price
2
Completed projects
More →
Oil and gas
Product nomenclature :
Присадки для технічних мастил
Авіаційне паливо
Operation type
Import
Export
← Back
Metallurgical
Methods :
  • The method of comparative uncontrollable price
1
Completed projects
More →
Metallurgical
Product nomenclature :
Металопрокат
Operation type
Import
← Back
Forest
Methods :
  • The method of comparative uncontrollable price
1
Completed projects
More →
Forest
Product nomenclature :
Виробництво деревяної тари
Operation type
Export
← Back
Agricultural
Methods :
  • The method of comparative uncontrollable price
  • The method of net profit
  • Method of resale price
8
Completed projects
More →
Agricultural
Product nomenclature :
Олія льняна нерафінована і т.д.
Насіння цукрових буряків
Легкi нафтопродукти,кукурудза
Пшениця,горох
Поліпшувачі борошна, кормові добавки
Дріжджі
Зернові культури:кукрудза,пшениця,ячмінь
Мед,воск бджолиний,склобанки,металеві харчові діжки
Operation type
Import
Export
Import and Export
← Back
Building Materials
Methods :
  • The method of comparative uncontrollable price
1
Completed projects
More →
Building Materials
Product nomenclature :
Монтажна піна,герметики ...
Operation type
Import
← Back
Light industry
Methods :
  • The method of comparative uncontrollable price
2
Completed projects
More →
Light industry
Product nomenclature :
Білизна
Канцтовари для офіса та школи
Operation type
Import
Export
← Back
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