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Ukraine - Black-Listed Jurisdictions as Anti-Avoidance Tool for Transfer Pricing Purposes

Country:
Ukraine
Author:
V. Didenko
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 1
Published:
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.
 
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