New TP reforms in Ukraine likely to ramp up disputes and prolong audits
January 14, 2015
The Ukrainian Parliament has passed new transfer pricing provisions which will flesh out documentation requirements and extend audit periods. The legislation highlights the government’s desire to tighten transfer pricing control.
The new regime aims to improve control over transfer pricing with additional documentation and disclosure requirements which seek to ensure that transactions between related parties – newly defined in the legislation – are conducted at arm’s-length.
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