Letter of the State Fiscal Service of Ukraine № 1615/6/99-99-15-02-02-15 dd 15.08.2017

Article 39 of the Tax Code of Ukraine is fully compliant with the methodology of the OECD Guidelines as part of the overall methodology for transfer pricing monitoring; however, Ukraine is not a member of the OECD, therefore the OECD Guidelines can not be considered as rules of direct action in Ukraine. However, they can [...]

Letter of the State Fiscal Service of Ukraine №1037/6/99-99-15-02-02-15 dd 07.07.2017

The Act of price verification issued by the State Research and Information Center for Monitoring International Commodity Markets, which certifies the compliance of contract prices with market conditions, cannot be used to confirm the compliance of the controlled transactions' conditions with the arm's length principle. Read more...