Ukraine: penalty for failure to submit a controlled transaction report
From 1st September 2013, under the new transfer pricing law introduced in Ukraine, certain transactions between related and unrelated parties will be subject to the arm’s length principle and will be treated as controlled transactions under the
See MoreUkraine: Related-Party information returns to file with APA requests
The transfer pricing rules introduced by Ukraine from 1 January 2013 provide for the possibility of negotiating advance pricing agreements with the tax authorities. The Ukraine Ministry of Finance has approved an information form concerning related
See MoreUkraine: Draft Law amendments regarding the formation of a tax group
Draft Law No. 2737 introduces amendments regarding the formation of a tax group. On 5 April 2013, amendments to the Tax Code were sent to be approved by the parliament. The legislation will allow companies in Ukraine to form a consolidated tax group
See MoreUkraine: New transfer pricing law
A transfer pricing Bill to amend the legislation with regard to transfer pricing and introduce best practice was registered with parliament on 12 March 2013. The Tax and Customs Committee of parliament has confirmed that the Transfer Pricing Bill
See MoreTreaty between Ireland and Ukraine signed
Ireland and Ukraine signed a Double Tax Agreement on 19 April 2013. This DTA represents an important step in boosting trade relations between Ireland and Ukraine. The treaty will enter into force when the relevant ratification procedures have been
See MoreIncome and Capital Tax Treaty between Saudi Arabia and Ukraine
To build tax cooperation, Saudi Arabia and Ukraine signed an Income and Capital Tax Treaty on 2 September 2011 which enters into force on 1 December 2012. The treaty will be effective from 1 January 2013. According to the treaty the default tax
See MoreUkraine: Proposed amendments to the Tax Code
The following proposed tax rates will be increased: excise tax, vehicle registration charges, payment for subsoil use (if with a purpose other than extraction of minerals), ecological tax and charges for the use of radio frequency resources. The
See MoreMexico’s new DTAs with Lithuania and Ukraine
Mexico’s new double taxation agreement (DTAs) with Lithuania and the Ukraine will enter into force on November 29, 2012, and December 6, 2012,
See MoreUkraine and Cyprus signed a Protocol to amend their DTA
On November 7, 2012, Ukraine and Cyprus signed a Protocol to amend their double taxation agreement
See MoreIreland: New DTAs with Thailand and Ukraine
The Irish tax authority has confirmed in a recent update that the nation has concluded negotiations towards new double taxation agreements (DTAs) with Thailand and Ukraine, and towards revised agreements with Belgium and
See MoreDTA between Ukraine and Cyprus
On November 5, 2012, Ukraine's Cabinet approved the signature of a draft double taxation agreement (DTA) with
See MoreUkraine’s Cabinet approves the signing of a DTA with Ireland
On August 15, 2012, Ukraine's Cabinet approved the signing of a double taxation agreement (DTA) between Ukraine and
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