Transfer Pricing Report and Documentation: the Reason for Being on Alert
Yuliia N. Lavrekha
Business within Ukraine is challenging not only due to political and economic struggles, but also because of continuous changes in business regulation rules. Transfer pricing is one of the most crucial and unexpected issues.
Being a pre-stage for assessment of transfer pricing risk by the tax authorities, the transfer pricing report and documentation are very important for taxpayers. The contents of the documentation are the key factor for making a decision whether to launch a full audit of controlled transactions...
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