A number of amendments to the Ukraine Tax Code have been introduced for 2018 through Law No. 2245-VIII of 7 December 2017. Some of the main changes are summarized as follows:
Transfer Pricing
- Transactions between a permanent establishment in Ukraine and its non-resident parent are deemed controlled and subject to transfer pricing rules if exceeding UAH 10 million per year;
- The definition of related parties for transfer pricing purposes is expanded to include:
- An individual and a legal ent…