On 3 January 2018, Ukraine's State Fiscal Service announced that Cabinet Resolution No.1045 of 27 December 2017 entered into force on 1 January 2018. The Resolution provides for an amended list of tax havens for transfer pricing purposes. Transactions with residents of listed jurisdictions are deemed controlled whether related or not. The list has been expanded in comparison to the prior version and includes the following jurisdictions:
Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas…