Ukraine - Amendments to Transfer Pricing Provisions
- V. Didenko
- International Transfer Pricing Journal, 2017 (Volume 24), No 3
- 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.