On 16 May 2017, a new Order* on changes to the Transfer Pricing (TP) auditing procedure became effective.

According to the Order, TP auditing for the period of 2013-2014 is to be performed with the specifications defined by Article 39 of the Tax Code of Ukraine that was in effect before 01.01.2015.

PwC comments:

The Order is important and relevant for companies with so-called “controlled transactions” (e.g. transactions with related-group companies).

If you have any questions, please contact us to receive a detailed consultation.

*The Order of the Ministry of Finance #399 from 30.03.2017


Camiel van der Meij, Partner & TLS Leader, camiel.van.der.meij@ua.pwc.com
Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@ua.pwc.com
Olga Trifonova, Director, Transfer Pricing Group Leader, Tax and Legal Services, olga.trifonova@ua.pwc.com

75 Zhylyanska Street | Kyiv | Tel:  +380 44 354 0404 | Fax: +380 44 354 0790 | pwc.ukraine@ua.pwc.com |  www.pwc.com/ua 

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