Ukraine Provides Guidance on APA Procedures

The State Tax Service of Ukraine recently issued a release providing guidance on the procedures for advance pricing agreements (arrangements) for controlled operations.

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Advance pricing arrangement procedure in controlled operations (APA)

Transfer pricing rules have been in force in Ukraine for 10 years, which were introduced on September 1, 2013 and have become important tool for combating tax evasion and ensuring stability of revenue part of the budget.

Process of establishing leg…