On 16 May 2017, a new Order* on changes to the Transfer Pricing (TP) auditing procedure became effective.

According to the Order, TP auditing for the period of 2013-2014 is to be performed with the specifications defined by Article 39 of the Tax Code of Ukraine that was in effect before 01.01.2015.

PwC comments:

The Order is important and relevant for companies with so-called “controlled transactions” (e.g. transactions with related-group companies).

If you have any questions, please contact us to receive a detailed consultation.

*The Order of the Ministry of Finance #399 from 30.03.2017

Contacts:

Camiel van der Meij, Partner & TLS Leader, camiel.van.der.meij@ua.pwc.com
Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@ua.pwc.com
Olga Trifonova, Director, Transfer Pricing Group Leader, Tax and Legal Services, olga.trifonova@ua.pwc.com

75 Zhylyanska Street | Kyiv | Tel:  +380 44 354 0404 | Fax: +380 44 354 0790 | 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.
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We are pleased to inform that this Flash report is also available in Ukrainian and can be sent to you upon request.
Ми раді повідомити, що цей  Flash report також доступний українською мовою і може бути наданий Вам за запитом.