Optimization of transfer pricing in the context of international sanctions and currency restrictions

transfer pricing is a popular tool for optimizing pricing strategies for transnational corporations in the context of systemic changes associated with international sanctions and currency restrictions. The relevance of the study of this problem is due to the significant potential for reducing the risks associated with sanctions through the use of adaptive models of transfer pricing. Methods: the methods used in the presented study are logical analysis, systems approach, induction and deduction, formalization, modeling, generalization. Findings: the basics of transfer pricing are systematized, the impact of international sanctions and currency restrictions on transfer pricing is characterized, methodological approaches to optimizing pricing strategies in the context of sanctions pressure are proposed, the concept of sustainable transfer pricing for different types of companies is developed. Conclusions: In the context of international sanctions and currency restrictions, optimization of transfer pricing can significantly improve the sustainability of a business, regardless of its scale and specifics.

economic development, finance, optimization of transfer pricing, sanctions conditions, trade restrictions, concept of sustainable transfer pricing