Processing...
Continue shopping Go to cart

Ukraine - Amendments to Transfer Pricing Provisions

Country:
Ukraine
Author:
V. Didenko
Issue:
International Transfer Pricing Journal, 2017 (Volume 24), No 3
Published:
13 April 2017
A new law came into effect on 1 January 2017 that affects numerous transfer pricing areas, including the criteria for controlled transactions; requirements regarding transfer pricing documentation and the annual transfer pricing report; transfer pricing methods and their application; sources of information for application of the arm’s length principle; the penalty regime; and the assessment of tax liabilities.
 
Order Article