State Tax Service of Ukraine

Ukrainian exporters’ key problems in times of war

Companies face imperfect transfer pricing control, non-refund of VAT and negative impact of currency restrictions

Peculiarities of returning foreign currency earnings: practical aspects

Compliance by Ukrainian residents with the deadlines for settlements under foreign trade contracts is closely monitored not only by banks but also by tax authorities

Tax authorities use questionable transfer pricing control practices

Platts provisions of the Tax Code cannot be applied to transfer pricing, but only to rent payments

The use of PLATTS provisions in the Tax Code to control transfer pricing may pose risks to the Ukrainian economy

PLATTS price quotes are the result of subjective judgment and cannot be controlled for accuracy.

Problems of transfer pricing in Ukraine

The Ukrainian tax authority quite often interprets transfer pricing control norms in a biased manner in its favor