martes, 2 de mayo de 2017

Recent changes to the transfer pricing rules in Ukraine

Transfer pricing legislation in Ukraine has been changed effective from January 1, 2017. These changes aim to enhance tax authorities’ control of transfer pricing compliance and to make compliance more effective.

Primary changes to the transfer pricing legislation include:

  • Increased thresholds for recognition of a controlled transaction for transfer pricing purposes.
  • An expanded list of controlled transactions for transfer pricing purposes.
  • Changes to the penalties for violation of the transfer pricing legislation and introduction of new penalties for late submission of the report on controlled transactions and/or transfer pricing documentation.
  • Introduction of criteria for benchmarking studies. 
  • Expanded scope of transfer pricing documentation.
Source & more info: PwC

No hay comentarios:

Publicar un comentario