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Ukraine Transfer Pricing Rules Amendments have Entered into Force

|Approved Changes|Ukraine
Ukraine

The amendments to Ukraine's transfer pricing rules ({News-2015-07-29/A/2- previous coverage}) entered into force on 13 August 2015, following publication in the country's Official Gazette. The amendments include:

  • The non-application of the rules to VAT is clarified;
  • The thresholds for transactions to be considered controlled is increased;
  • The transfer pricing penalties are adjusted;
  • The transf…

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