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
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.
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