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The Cabinet of Ministers updated the list of countries (territories) which meet the criteria for a low-tax jurisdiction under TP control
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Wed, July 08, 2015
On 1 July 2015 theCabinet of Ministers of Ukraine issued* an updated list of countries(territories), transactions with which are subject to transfer pricing(hereinafter – “TP”) control.
One jurisdiction - Austria - is now excluded fromthe list of countries.
The order will come into forceon 1 August 2015.
*Order of the Cabinet of Ministers of Ukraine № 677-р “On changes to the annex of the Order of the Cabinet of Ministers of Ukraine № 449 dated 14 May 2015 “On adoptionof the list of countries (territories) that meet the criteria established bysubsection 39.2. 1.2 of subparagraph 39.2.1 of paragraph 39.2 of Article 39 ofthe Tax Code of Ukraine” dated 1 July 2015.
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