Ukraine - Black-Listed Jurisdictions as Anti-Avoidance Tool for Transfer Pricing Purposes
- V. Didenko
- International Transfer Pricing Journal, 2016 (Volume 23), No 1
- 7 December 2015
With effect from 1 January 2013, reformed transfer pricing rules have introduced an anti-avoidance tool aimed at transactions between local companies and unrelated counterparties located in so-called black-listed jurisdictions.