Global

Details

  • Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/14/2012

Ukraine - New transfer pricing rules 

December 14:  The Parliament of Ukraine in early December 2012 “registered” a draft law containing new transfer pricing rules, and then posted the draft law on its website.

Among the changes concerning the transfer pricing rules of Ukraine are measures providing:


  • Lists of controlled transactions (i.e., transactions between related parties, or with respect to low-tax jurisdictions)
  • Transfer pricing methods and their application
  • Rules for determining the arm’s length price / range
  • Transfer pricing documentation requirements
  • Rules and procedures for transfer pricing audits, adjustments, and penalty provisions

Read a December 2012 report [PDF 119 KB] prepared by the KPMG member firm in Ukraine: Overview of the new transfer pricing rules



Contact a tax professional with KPMG's Global Transfer Pricing Services.




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