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Ukraine Clarifies Treatment of Capital Contributions of Fixed Assets for Transfer Pricing Purposes

|Approved Changes|Ukraine
Ukraine

The Ukraine State Fiscal Service (SFS) recently published guidance letter No. 5898/7/99-99-14-01-02-17 concerning the treatment of a capital contribution of fixed assets as controlled for transfer pricing purposes. The letter notes that one of the conditions for a transaction to be deemed controlled is that the transaction impacts the taxation of the taxpayer. While the contribution (increase …

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