Ukraine Notes Results of Transfer Pricing Adjustments in 2023 and Penalty Relief for Self-Corrections

The State Tax Service of Ukraine has issued a release on the results of transfer pricing adjustments in 2023. The release also notes that from 1 August 2023 until the end of martial law in Ukraine, taxpayers are allowed to self-correct errors that have led to an understatement of tax liability, with relief from related penalties.

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Results of independent price adjustment of controlled operations carried out during 2023

State Tax Service of Ukraine informs that more than 400 taxpayers ma…