Letter of the State Fiscal Service of Ukraine № 1851/6/99-99-15-02-02-15 dd 06.09.2017

The amount of loans granted (received) is not taken into account when determining the value criterion for controlled transactions for the purposes of transfer pricing. The amount of accrued interest for such operations is taken into account when determining the value criterion for controlled transactions.

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2018-01-16T11:28:09+00:00 16.01.18|Cost criterion|