Ukraine List of Legal Forms and Jurisdictions with which Transactions are Deemed Controlled

On 16 August 2017, the Ukraine State Fiscal Service published a letter on the enactment of Cabinet Resolution No. 480 of 4 July 2017, which approves the list of legal forms and jurisdictions with which transactions are deemed controlled for transfer pricing purposes. The list applies with respect to Ukraine's expanded transfer pricing rules, which include that transactions with a non-resident are deemed controlled when the non-resident is not subject to tax in the jurisdiction in which it i…