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New decision of the Supreme Court of Ukraine regarding TP rules: new approaches to the application of the CUP method, but, unfortunately, questions still remain

authors: Ivan Shynkarenko, Karyna Hasymova

05 October, 2022 Newsletters

Recently, the Supreme Court of Ukraine has ruled on a case concerning the specifics of the application of methods of determining the comparative (regular) price for the purposes of transfer pricing in operations for the supply of iron ore pellets. The decision contains new approaches to the application of the CUP method. However, unfortunately, questions regarding the Supreme Court's conclusions still remain.

The full version of the article is available in Ukrainian by the link.

 

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