1. If a non-resident, whose form of business entity is included in the List of Forms of Business Entities, has paid a profit tax (corporate tax) in the reporting year, the taxpayer's business transactions with him are recognized as uncontrolled without other criteria for the recognition of such transactions as controlled. 2. The State Fiscal [...]
In case of shipment of goods to a non-resident registered in the state (territory), which is included in the List of Low Taxes Jurisdictions approved by the Cabinet of Ministers of Ukraine, and the payment for shipment is carried out under the terms of a trilateral agreement with another non-resident, then such transaction falls under [...]
Business transactions of a taxpayer with a non-resident registered in the states (in territories), which are not included in the List of Low Taxes Jurisdictions approved by the Cabinet of Ministers of Ukraine, do not fall under the definition of controlled transactions and thereby are not reflected in the Report on controlled transactions, but only [...]
Business transaction of free provision of goods falls under the definition of controlled transaction if the recipient of a non-repayable goods is a related non-resident party. Thereby, the price of such goods for transfer pricing purposes is taken into account considering the conditions of all contracts related to this transaction, which may affect the object [...]
Business transactions of a taxpayer with a non-resident associated party do not fall under the definition of controlled, if those transactions have not reached the value criterion. More...
Business transactions with a non-resident who is not registered in the low tax jurisdiction may be considered controlled only if such non-resident is a associated party or commissioner and subject to the achievement of a value criterion. More...
Payments in the form of royalties are accounted as expenses and affect the formation of the object of income tax taxation. Such transactions are recognized as controlled, regardless of the fact in which of the periods (reporting or subsequent) this effect occurs. Such transactions should be reflected in the Report on Controlled Transactions in the [...]
Business transactions between residents are not recognized as controlled, regardless of whether such residents are associated parties. More...
If a non-resident whose form of organization is included in the list approved by the Cabinet of Ministers of Ukraine, has paid corporate tax in his state in the reporting year, business transactions of the taxpayer with such a non-resident are not recognized as controlled (unless there is no other basis for recognizing those transactions [...]
If the corporate rights of a resident and a non-resident are owned by the European Bank for Reconstruction and Development in the amount of 20% or more, such parties are recognized as associated entities, transactions between them may be recognized as controlled if they meet the criteria set out in the Tax Code of Ukraine [...]