Authors: Alexander Minin, Ivan Shynkenko, Maryna Opirska
Publication: International Law Office
April 19, 2013
On April 19, 2013 the International Law Office (ILO) portal published an article “Recent developments in transfer pricing regulation”. This article became the first overview material on Corporate Tax: Ukraine, which are expected to be prepared by experts of KM Partners for the ILO portal in the course of the year
Current issues of applying arm’s-length prices are considered in the article. In particular, aspects of determining arm’s-length prices under the new provisions of the Tax Code of Ukraine, the new approach of the tax authorities in implementing the new rules and other legislative initiatives in this area were analyzed and recommendations for taxpayers were provided as well.