Ukraine Will Introduce New Transfer Pricing Rules

Ukraine Will Introduce New Transfer Pricing Rules

In the beginning of December a draft law containing new transfer pricing rules was presented to the Parliament of Ukraine.

In particular, the draft provides:

- list of controlled transactions (transactions between related parties or with low-tax jurisdictions);

- transfer pricing methods and their application;

- rules for determining the arm’s length price;

- transfer pricing documentation requirements;

- rules and procedures for transfer pricing audits, adjustments, and penalty provisions.

© 1997—2014 DS Express, Inc

84, Spyrou Kyprianou, 

2nd floor, Limassol 4004

Cyprus

tel +357 25 731-042

info@dsexpress.com

 

11 Solzhenitsyna Street

Moscow 109004 Russia

tel +7 495 956-1727

fax +7 495 234-0735

info@dsexpress.com

15 Kreshchatik Street, office 149

Kyiv 01001 Ukraine

tel +38 044 237-2222

fax +38 044 278-6714

kiev@dsexpress.com

 

52 Angliyskaya Emb., office 28

St.Petersburg 190000 Russia

tel +7 812 570-1564

fax +7 812 325-723

spb@dsexpress.com

More contact details and office maps can be found in the section Contacts

© 2015 DS Express Ltd  All rights reserved