On 25 May 2017 ArsLegem’s partner Oleksandr Petrov participated in the Third International Forum “Transfer pricing 2017”. At the forum practicing lawyers and officials of the State Fiscal Service discussed recent changes to the tax laws in respect of transfer pricing. Another issue that was actively discussed was enforcement of the Tax Code of Ukraine’s provisions on transfer pricing by State Fiscal Service’s bodies.
Special attention was given to the determination of the range of business entities that fall under the provisions of transfer pricing rules and to the updated tests for the recognition of an economic transaction as a controlled one.
