Tax Regulation (#11 November 2013)

With the support ofTax Regulation

Ukraine followed the example of numerous countries, and starting from 1 September 2013, the tax legislation contains provisions on transfer pricing. The purpose of the new legislation is to introduce a system of the tax control over prices in contractual relations between related parties, as well as with non-residents. Thus, for tax purposes, usual prices will be applied for the transactions that are recognized as controlled ones…

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