{"id":24596,"date":"2024-08-02T18:24:39","date_gmt":"2024-08-02T16:24:39","guid":{"rendered":"https:\/\/kmp.ua\/?p=24596"},"modified":"2024-08-12T18:01:04","modified_gmt":"2024-08-12T15:01:04","slug":"changes-of-the-characteristics-of-non-resident-counterparties-for-recognising-transactions-as-controlled-or-making-a-30-adjustment-for-corporate-profit-tax-purposes","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/infoletters\/changes-of-the-characteristics-of-non-resident-counterparties-for-recognising-transactions-as-controlled-or-making-a-30-adjustment-for-corporate-profit-tax-purposes\/","title":{"rendered":"Changes in the characteristics of non-resident counterparties for recognising transactions as controlled or making a 30% adjustment for corporate profit tax purposes"},"content":{"rendered":"<p>According to the amendments to the Tax Code of Ukraine, new criteria for defining low-tax jurisdictions for the purposes of Ukrainian transfer pricing rules and a 30% adjustment for corporate profit tax purposes were set. Also, documentary evidence for exemption from Ukrainian transfer pricing rules of transactions with non-residents having special legal forms was defined. The amendments take effect on January 01, 2025.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/uk\/analytics\/infoletters\/changes-of-the-characteristics-of-non-resident-counterparties-for-recognising-transactions-as-controlled-or-making-a-30-adjustment-for-corporate-profit-tax-purposes\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to the amendments to the Tax Code of Ukraine, new criteria for defining low-tax jurisdictions for the purposes of Ukrainian transfer pricing rules and a 30% adjustment for corporate profit tax purposes were set. Also, documentary evidence for exemption from Ukrainian transfer pricing rules of transactions with non-residents having special legal forms was defined. [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[89],"class_list":["post-24596","post","type-post","status-publish","format-standard","hentry","category-infoletters","tag-transfertne-tsinoutvorennya"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24596"}],"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\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=24596"}],"version-history":[{"count":10,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24596\/revisions"}],"predecessor-version":[{"id":24722,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/24596\/revisions\/24722"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=24596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=24596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=24596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}