The government clarifies the types of foreign companies subject to transfer pricing rules
PwC, Kyiv, Ukraine,
Fri, July, 14, 2017
14 July 2017
On 4 July 2017, the Cabinet of Ministers of Ukraine (further – the CMU) approved a list of organizational and legal forms of non-residents (further – OLF list) that is to be used for transfer pricing purposes.
*The Order of the Cabinet of Ministry of Ukraine #480 from 4 July 2017 “On Approval of the List of Organizational and Legal Forms of Non-Residents Paying No Income Tax (Corporate Tax), Including Tax on Income Received outside the State of Registration of Such Non-Residents, and/or Are Not Tax Residents of the State in which They Are Registered as Legal Entities Person”.
This flash report is produced by PricewaterhouseCoopers’ tax and legal services department. The material contained in this alert is provided for general information purposes only and does not contain a comprehensive analysis of each item described. Before taking (or not taking) any action, readers should seek professional advice specific to their situation. No liability is accepted for acts or omissions taken in reliance upon the contents of this alert.
We will be sending additional Flash reports as issues arise. If you do not wish to receive these Reports, please advise by return e-mail (email@example.com). Alternatively, if there is someone else in your company to whom we should send our Alerts, please let us know.
We are pleased to inform that this Flash report is also available in Ukrainian and can be sent to you upon request.