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The price in the controlled transaction. Does advance agreement make sense?

30 July, 2015 Newsletters

Newsletter is available in Ukrainian and Russian languages

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© WTS Consulting LLC, 2015

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Transfer pricing penalties: general overview 12 March, 2018    255

The list of “low-tax” jurisdictions, adopted by the Cabinet of Ministers of Ukraine for transfer pricing purposes, was amended 07 March, 2018    382

TP disputes: what we can understand from the first dispute in Ukraine that concerns application of the net margin method 23 February, 2018    349

Special rules concerning the permanent establishment of non-residents in TP changes from January 01, 2018. What to prepare for? 06 February, 2018    283

30 % adjustment under subpara. 140.5.4 of the Tax Code of Ukraine from now on will cover one more kind of transactions. What do we think about practical application of new rules? 22 January, 2018    282

The list of legal forms of non-residents who do not pay income tax (corporate tax), including tax on income received outside the state of such non-residents’ registration, and /or are not tax residents of the state in which they are registered as legal entities 22 January, 2018    162

The list of states (territories), which meet the criteria established in subsection of subparagraph 39.2.1 of paragraph 39.2 of Article 39 of the Tax Code of Ukraine 22 January, 2018    153

The new transitional provisions on TP self-adjustments: more questions than answers yet again? 19 January, 2018    247

“Normal price” Vs. “Arm’s length price”. Is it possible to dot the i’s and cross the t’s? 16 January, 2018    261

Individual Tax Advice of the SFS “On procedure for determination of normal prices” as of June 12, 2017 16 January, 2018    119

Traditional tax Xmas gifts 05 January, 2018    677

The Cabinet of Ministers has approved a new list of “low tax” jurisdictions, operations with which will be recognized as controlled ones starting from the next year 29 December, 2017    538