The Cabinet of Ministers has issued an updated list of countries (territories) which meet the criteria for TP control On 14 May 2015 the Cabinet of Ministers of Ukraine issued an updated list of countries (territories), transactions with which are subject to transfer pricing (hereinafter – “TP”) control. The updated list includes four new jurisdictions – Austria, Turkmenistan, Niue, and Hong Kong. One jurisdiction - Albania - is now excluded. Andorra | Hong Kong | Niue | Anguilla | Ireland | Northern Mariana Islands | Antigua and Barbuda | Jamaica | Oman | Aruba | Jersey | Palau | Austria | Kosovo and Metohija | Panama | Bahamas | Kyrgyz Republic | Paraguay | Bahrain | Lebanese | Qatar | Barbados | Lesotho | San Marino | Belize | Liberia | Sao Tome and Principe | Bermuda | Liechtenstein | Seychelles | Bosnia and Herzegovina | Luxembourg | Singapore | British Virgin Islands | Macao SAR, China | St. Vincent and the Grenadines | Brunei Darussalam | Macedonia, FYR | St. Kitts and Nevis | Bulgaria | Madeira, AR (Portugal) | St. Lucia | Canary Islands | Malaysia | St. Martin (Dutch part) | Cape Verde | Maldives | Sudan | Cayman Islands | Malta | Switzerland | Cook Islands | Isle of Man | Timor-Leste | Curacao | Marshall Islands | Turkmenistan | Cyprus | Martinique | Turks and Caicos Islands | French Guiana | Micronesia, Fed. Sts. | U.S.Virgin Islands | Georgia | Moldova | United Arab Emirates | Gibraltar | Montenegro | Uzbekistan | Grenada | Montserrat | Vanuatu | Guadeloupe | Morocco | | Guernsey | Nauru | | Contacts: Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@ua.pwc.com Olga Trifonova, Senior Manager, Tax and Legal Services, olga.trifonova@ua.pwc.com 75 Zhylyanska Street | Kyiv | Tel: +380 44 354 0404 | Fax: +380 44 354 07 90 | pwc.ukraine@ua.pwc.com | www.pwc.com/ua 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. © 2015 Limited liability company «PricewaterhouseCoopers». All rights reserved. PwC refers to the Ukrainian member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. 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 (pwc.ukraine@ua.pwc.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 both in Ukrainian and Russian and can be sent to you upon request. Ми раді повідомити, що цей Flash report також доступний українською і російською мовами і може бути наданий Вам за запитом. Мы рады сообщить, что этот Flash report также доступен на украинском и русском языках и может быть предоставлен Вам по запросу. | |