Ukraine's State Fiscal Service (SFS) recently published guidance letter No. 24927/6/99-99-15-02-02-15, which clarifies the SFS's position on information sources it may use for transfer pricing comparables. According to the letter, the SFS must use the same sources of information as used by the taxpayer unless it can be shown that other sources provide more accurate/reliable information for the comparability of business operations and financial conditions. In such case, the SFS is limited to …