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Ukraine Issues Guidance on Transfer Pricing for Representative Offices and Permanent Establishments

|Approved Changes|Ukraine
Ukraine

Ukraine's Ministry of Finance has issued Order No. 345 of 16 August 2019, which provides guidance on transfer pricing rules in relation to transactions between non-residents and their representative offices and permanent establishments in Ukraine.

The Order addresses the question of whether a representative office must submit a controlled transactions report if the amount of funds received f…

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