Ukraine Publishes Orders on Taxation of Deemed Dividends for Non-Arm's Length Transactions and Other Transfer Pricing Issues

The Ukraine Ministry of Finance recently announced the issuance of three orders dated 20 August 2021 that approve tax clarifications/consultations on:

• Issues of taxation of income of non-residents that are deemed as (equated to) dividends under the transfer pricing rules (Order No. 480);
• Filling in the notification on participation in the international group of companies (Order No. 479); and
• Temporary suspension of the deadline for taxpayers to respond to requests of regulatory authorities …