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Branch Report: The Future of Transfer Pricing

The prepared Branch Report is dedicated to Subject 2 of the Congress 'The Future of Transfer Pricing'. It outlines Ukrainian transfer pricing regulations and practices as of the end of 2016, as well as analyses impact of the...more

Transfer pricing rules to change in Ukraine from 2017

On December 21, 2016, the Verkhovna Rada of Ukraine approved in the second reading the Draft Law "On Amending the Tax Code of Ukraine (on the Improvement of Investment Climate in Ukraine )" No. 5368. The law has been sent to...more

Administrative barriers for the export of services removed

On 3 November 2016, the Verkhovna Rada of Ukraine adopted the Draft Law No. 4496 "On Introduction of Changes and Amendments to Certain Legislative Acts (Regarding Elimination of Administrative Barriers for Export of...more

Anti-BEPS Ukraine style: de-offshorization initiative launches

Leakage of profits to offshore locations and tax evasion through aggressive planning has always been a hot topic in Ukraine. However, it must be said that, with the exception of the introduction of transfer pricing rules in...more

Tax changes 2016: The reform which didn't take place. To be continued…

Despite expectations, the tax novelties which became effective from 2016 introduce neither drastic nor systematic changes into tax legislation. At that, the result of long lasting discussions between the legislators, experts...more

1/18/2016  /  Corporate Taxes , Tax Reform , Ukraine , VAT

Changes to Transfer Pricing Regulations

On 7 August 2015 the President of Ukraine has signed the Law ?609-VIII "On Amendments to the Tax Code of Ukraine (in respect of transfer pricing)" (the Law), which was previously adopted by Ukrainian parliament. The Law...more

Ukraine: New Rules for Advance Pricing Agreements Adopted

On 25 July 2015 the Cabinet of Ministers of Ukraine published an order on the conclusion of advance pricing agreements ("APA") in respect of controlled transactions for transfer pricing purposes* ("the APA Order"). The APA...more

Tax: About the new import duty

On 28 December 2014 Ukrainian Parliament adopted the Law of Ukraine No73-VIII "On Measures on Stabilizing the Balance of Payments of Ukraine According to Article ??? of GATT 1994" (based on the draft law ?1562) and the Law of...more

1/15/2015  /  Customs , Tax Code , Ukraine

Transfer pricing changes

On December 28, 2014 Ukrainian Parliament has adopted the Draft law No. 1264-1 "On amending the Tax Code of Ukraine regarding improvement of tax control over transfer pricing" as of 22.12.2014 (the Draft Law)....more

1/7/2015

Verkhovna Rada approved anticrisis tax measures

On 31 July 2014 Verkhovna Rada approved Law #4309a "On amendments to Tax Code of Ukraine and other legislative acts (on improvement of certain provisions)" (Law). The law was signed by the President on 1 August 2014...more

International Tax News - July 2014

BITCOIN FORGES AHEAD: 3 QUICK LOOKS - Bitcoin is a decentralized peer-to-peer payment system that exists virtually and is unlimited by the constraints of countries, government or time. In an age when business leaps...more

Tax authorities updated their interpretation of certain transfer pricing issues

On 1 July 2014, the Ministry of Revenues and Levies of Ukraine has issued Order #368 "On amendment of Generalized tax consultation on transfer pricing related issues, adopted by the order #699" (hereinafter - the Order) which...more

Recent Changes In Tax Legislation (Ukraine)

The law of Ukraine ?1166-VII "On Prevention of the Financial Disaster and Creation of the Grounds for Economic Growth in Ukraine" was adopted by the parliament on 27.03.2014 and signed by acting president on 31.03.2014. As a...more

International Tax Review - Future challenges in Ukranian transfer pricing disputes

Ukraine’s major transfer pricing reforms took effect on September 1 2013. Generally, the new rules are OECD-based, though some exceptions exist. While these new and technically complicated rules represent untested...more

Euromoney Corporate Tax Handbook 2013: Mergers And Acquisitions In Ukraine: Tax Issues On The Radar

M&A in Ukraine: Tax issues on the radar - Despite the financial crises and turmoil lately there has been some pick up in M&A activity on the Ukrainian market. Originally Published in Euromoney Corporate Tax Handbook...more

8/23/2013  /  Acquisitions , EU , Handbooks , Mergers

International Tax Review: Tax position of non-taxable representative offices of foreign companies in Ukraine

Tax position of non-taxable representative offices of foreign companies in Ukraine - Representative offices of foreign companies in Ukraine have historically been a favourite target of the Ukrainian tax...more

8/16/2013  /  EU , Foreign Corporations , Tax Reform

Ukraine: long awaited transfer pricing reform will go live from September 2013

The Law on On the amendment of the Tax Code of Ukraine as to transfer pricing was adopted by Ukrainian Parliament on 4 July 2013. To become effective, it must be signed by the President (expected soon). The new transfer...more

7/10/2013  /  EU , Foreign Markets , Transfer Pricing , Wages
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