The Ukraine State Fiscal Service (SFS) published guidance letter No. 2376/7/99-99-15-02-01-17 on 7 February 2017, which clarifies recent amendments to the country's transfer pricing regime ({News-2017-01-11/A/5- previous coverage}). Main points of the letter are summarized as follows.

Controlled Transaction Thresholds

The letter confirms that the thresholds for business transactions to be r…