{"id":11914,"date":"2019-01-17T13:10:48","date_gmt":"2019-01-17T11:10:48","guid":{"rendered":"https:\/\/kmp.ua\/?p=11914"},"modified":"2019-05-28T11:20:50","modified_gmt":"2019-05-28T09:20:50","slug":"transfer-pricing-penalties-2019-onwards-and-upwards","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/infoletters\/transfer-pricing-penalties-2019-onwards-and-upwards\/","title":{"rendered":"Transfer pricing penalties 2019: onwards and upwards"},"content":{"rendered":"<p>\u0428\u0442\u0440\u0430\u0444\u0438 \u0437\u0430 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u0441\u0442\u0440\u043e\u043a\u0456\u0432 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456 \u0437 \u0442\u0440\u0430\u043d\u0441\u0444\u0435\u0440\u0442\u043d\u043e\u0433\u043e \u0446\u0456\u043d\u043e\u0443\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f (\u0434\u0430\u043b\u0456 \u2013 \u0422\u0426\u0423) \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u043f\u043f. 120.3-120.4 \u0441\u0442. 120 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u041a\u043e\u0434\u0435\u043a\u0441\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438.<\/p>\n<p>\u041d\u0430\u0433\u0430\u0434\u0430\u0454\u043c\u043e, \u0449\u043e \u0434\u043e 01 \u0436\u043e\u0432\u0442\u043d\u044f 2019 \u0440\u043e\u043a\u0443 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043c\u0430\u044e\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u0438 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 (\u0434\u0430\u043b\u0456 \u2013 \u041a\u041e), \u044f\u043a\u0456 \u0431\u0443\u043b\u0438 \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u0456 \u0443 2018 \u0440\u043e\u0446\u0456, \u0430 \u041a\u041e 2019 \u0440\u043e\u043a\u0443 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\u043d\u0430\u0434\u0430\u0454\u043c\u043e \u043e\u0433\u043b\u044f\u0434 \u0440\u043e\u0437\u043c\u0456\u0440\u0456\u0432 \u0448\u0442\u0440\u0430\u0444\u0456\u0432 \u0437 \u0422\u0426\u0423 \u0434\u043b\u044f \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439 2018 \u0442\u0430 2019 \u0440\u043e\u043a\u0456\u0432.<\/p>\n<p><em><strong><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11922 size-full\" src=\"https:\/\/kmp.ua\/wp-content\/uploads\/2019\/01\/add-200.png\" alt=\"\" width=\"676\" height=\"413\" \/><\/strong><\/em><\/p>\n<p><em><strong><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11923 size-full\" src=\"https:\/\/kmp.ua\/wp-content\/uploads\/2019\/01\/add-201.png\" alt=\"\" width=\"689\" height=\"279\" \/><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11924 size-full\" src=\"https:\/\/kmp.ua\/wp-content\/uploads\/2019\/01\/add-202.png\" alt=\"\" width=\"689\" height=\"497\" \/><\/strong><\/em><\/p>\n<p><em><strong>\u0417\u0432\u0435\u0440\u0442\u0430\u0454\u043c\u043e \u0412\u0430\u0448\u0443 \u0443\u0432\u0430\u0433\u0443 \u043d\u0430 \u0442\u0435, \u0449\u043e \u043d\u0430\u0432\u0435\u0434\u0435\u043d\u0438\u0439 \u0432\u0438\u0449\u0435 \u043a\u043e\u043c\u0435\u043d\u0442\u0430\u0440 \u043d\u0435 \u0454 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0454\u044e \u0456 \u043f\u0440\u043e\u043f\u043e\u043d\u0443\u0454\u0442\u044c\u0441\u044f \u0437 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u044e \u043c\u0435\u0442\u043e\u044e. \u0412 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0438\u0445 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044f\u0445 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454\u0442\u044c\u0441\u044f \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043f\u043e\u0432\u043d\u043e\u0457 \u0444\u0430\u0445\u043e\u0432\u043e\u0457 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\u0440\u043e\u043a\u0443 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043c\u0430\u044e\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u0438 \u0437\u0432\u0456\u0442 \u043f\u0440\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043e\u0432\u0430\u043d\u0456 \u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0457 (\u0434\u0430\u043b\u0456 \u2013 \u041a\u041e), \u044f\u043a\u0456 \u0431\u0443\u043b\u0438 \u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u0456 \u0443 2018 \u0440\u043e\u0446\u0456, \u0430 \u041a\u041e 2019 \u0440\u043e\u043a\u0443 \u0431\u0443\u0434\u0443\u0442\u044c \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0456 \u0443 \u0437\u0432\u0456\u0442, \u0449\u043e \u0431\u0443\u0434\u0435 \u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0438\u0441\u044f [&hellip;]<\/p>\n","protected":false},"author":308,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[89,94],"class_list":["post-11914","post","type-post","status-publish","format-standard","hentry","category-infoletters","tag-transfertne-tsinoutvorennya","tag-podatky"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/11914"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/308"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=11914"}],"version-history":[{"count":11,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/11914\/revisions"}],"predecessor-version":[{"id":13563,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/11914\/revisions\/13563"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=11914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=11914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=11914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}