The government clarifies the types of foreign companies subject to transfer pricing rules
PwC, Kyiv, Ukraine,
Fri, July, 14, 2017
14 July 2017
On 4 July 2017, the Cabinet of Ministers of Ukraine (further – the CMU) approved a list of organizational and legal forms of non-residents (further – OLF list) that is to be used for transfer pricing purposes.
*The Order of the Cabinet of Ministry of Ukraine #480 from 4 July 2017 “On Approval of the List of Organizational and Legal Forms of Non-Residents Paying No Income Tax (Corporate Tax), Including Tax on Income Received outside the State of Registration of Such Non-Residents, and/or Are Not Tax Residents of the State in which They Are Registered as Legal Entities Person”.
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