Letter of the State Fiscal Service of Ukraine №7384/6/99-99-15-02-02-15 from 10.04.2017

In accordance with the rules that came into force on January 1, 2017, the taxpayer has the right to independently adjust the price of the controlled transaction to a minimum or maximum value of the market range, and not to the median of the market range. Since these changes came into force on January 1, 2017, they apply to controlled transactions that were completed after January 1, 2017.

More…