- state (territories) where the corporate income tax rate is 5 and more percentage points lower than in Ukraine (that is, below 13%);
- states with which Ukraine has not concluded international agreements containing provisions on the exchange of information;
- states which competent authorities do not provide timely and complete exchange of tax and financial information for the requests of the SFS.
The Cabinet of Ministers Has Approved a List of States (Territories) Where the Operations with Residents are Recognized as Controlled for the Purposes of TP
Published: | 28.12.2017 | news
On December 27, 2017, the Cabinet of Ministers of Ukraine approved a new list of states (territories) where the operations with residents are recognized as controlled for the purposes of transfer pricing. It was due to the recent changes in the selection criteria. The new list was formed according to the following criteria: