Ukraine has published Decree 194 as approved by the Cabinet of Ministers on 29 March 2017, which amends Decree 504 of 2015 ({News-2015-08-06/A/3- previous coverage}) on the procedures for concluding advanced pricing agreements (APAs). Decree 194 makes two main changes, including an increase in the maximum term of an APA from three years to five years, and clarification that an approved APA will apply from 1 January of the year following its approval or from the date agreed to by the State Fi…