Letter of the State Fiscal Service of Ukraine № 1589/6/99-99-15-02-02-15 dd 14.08.2017

In order to determine whether transactions would be recognized as controlled, in cases where the right to demand accounts payable for the delivered goods is transferred to another non-resident, while the goods would be delivered to a non-resident, whose transactions are deemed to be controlled under normal circumstances, a thorough analysis of all the circumstances [...]

Letter of the State Fiscal Service of Ukraine №21674/7/99-99-14-01-02-17 dd 14.08.2017

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 [...]

Letter of the State Fiscal Service of Ukraine №892/6/99-99-15-02-02-15 dd 29.06.2017

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 [...]

Letter of the State Fiscal Service of Ukraine №767/6/99-99-15-02-02-15 dd 22.06.2017

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 [...]

Letter of the State Fiscal Service of Ukraine №1233/6/99-99-15-02-02-15 dd 17.07.2017

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 [...]

Letter of the State Fiscal Service of Ukraine № 9015/6/99-99-15-02-02-15 from 26.04.2017

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 [...]