It is worth mentioning that at the first perfunctory reading of the text you may find some deviations from the version adopted by the Verkhovna Rada of Ukraine on July 4, 2013.<\/p>\n
For instance, definition of persons considered to be related for the purposes of transfer pricing (subpara. 14.1.159) was extended with the following interpretation:<\/p>\n
“c) legal entities – if the same person directly and\/ or indirectly owns corporate rights of such legal entities and the size of the share of corporate rights in each entity constitutes 20 percent or more”.<\/span><\/p>\n In subpara. 39.3.2.8 to pricing methods, in case of application of which the choice of the party of a controlled operation is to be accomplished, was added method “39.3.1.2 resale price”\u00a0<\/span>and deleted “39.3.1.5 income distribution”.<\/span><\/p>\n Similar changes in the pricing methods occurred in the subpara. 39.3.7.7.<\/p>\n In determining the final provisions (Chapter II of the Law) under Amendment 446 of deputy Khomutynnik V. (regarding the date of Law entering into force) the para. 1 was extended with the provision that para. 2 and 3 of this section shall enter into force from the day following the day of publication of the Law.<\/p>\n Download pdf-file of the final text of the Law on transfer pricing as of July 31, 2013 in Ukrainian\u00a0(259,0 Kb)<\/span><\/span><\/a><\/p>\n Download pdf-file of the Draft Law on transfer pricing of as of July 4, 2013 in Ukrainian\u00a0(221,0 Kb)<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":" <\/p>\n August 9, 2013<\/em><\/span><\/p>\n <\/em><\/span><\/p>\n We bring to your attention the final text of the Law of Ukraine “On Amendments to the Tax Code of Ukraine on Transfer Pricing” for comparison with earlier versions. The final text of the Law was signed by the President of Ukraine on July 31, 2013 and published on the official website of the Verkhovna Rada of Ukraine<\/span><\/a><\/span>.<\/p>\n It is worth mentioning that at the first perfunctory reading of the text you may find some deviations from the version adopted by the Verkhovna Rada of Ukraine on July 4, 2013.<\/p>\n For instance, definition of persons considered to be related for the purposes of transfer pricing (subpara. 14.1.159) was extended with the following interpretation:<\/p>\n “c) legal entities<\/span> – if the same person directly and\/ or indirectly owns corporate rights of such legal entities and the size of the share of corporate rights in each entity constitutes 20 percent or more”.<\/span><\/span><\/p>\n In subpara. 39.3.2.8 to pricing methods, in case of application of which the choice of the party of a controlled operation is to be accomplished, was added method “39.3.1.2 resale price”<\/span> and deleted “39.3.1.5 income distribution”.<\/span><\/p>\n Similar changes in the pricing methods occurred in the subpara. 39.3.7.7.<\/p>\n In determining the final provisions (Chapter II of the Law) under Amendment 446 of deputy Khomutynnik V. (regarding the date of Law entering into force) the para. 1 was extended with the provision that para. 2 and 3 of this section shall enter into force from the day following the day of publication of the Law.<\/p>\n <\/p>\nThe Law of Ukraine “On Amendments to the Tax Code of Ukraine on Transfer Pricing” <\/h4>\n
![\"http:\/\/www.km-partners.com\/images\/files\/znachok-pdfa.gif\"](\"images\/files\/znachok-pdfa.gif\")
<\/a> Download pdf-file of the final text of the Law on transfer pricing in Ukrainian (259,0 Kb)<\/span><\/span><\/a><\/p>\n<\/a> Download pdf-file of the Draft Law on transfer pricing of 4.07.2013 in Ukrainian (221,0 Kb)<\/span><\/a><\/span><\/p>\n