Andriy Reun, partner, head of tax at EVRIS law firm,
specifically for Lexology, summarized what
changes have been made recently. EVRIS is the exclusive information
partner for them in the field of transfer pricing in Ukraine.
Overview
Principal legislation
Identify the principal transfer pricing
legislation.
Detailed transfer pricing rules were introduced to Ukraine's
tax laws on 1 September 2013. Since then, the rules have been
frequently revised in 2015, 2017, 2018 and 2019.
In general, Ukraine's transfer pricing rules are based on
the Organisation for Economic Cooperation and Development (OECD)
Transfer Pricing Guidelines and apply only for corporate income tax
purposes.
