Transfer pricing rules in Ukraine: back to the drawing board
This article analyses the main amendments to the transfer pricing rules that entered into force in Ukraine in 2015.
This article is part of the global guide to Tax on Transactions.
Transfer pricing penalties: general overview
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