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Ukraine Clarifies Treatment of Transactions with Non-Resident that Gained and Lost Status as a Related Enterprise During a Tax Year

|Approved Changes|Ukraine
Ukraine

The Ukraine State Fiscal Service recently issued a guidance letter concerning the treatment of transactions between a resident enterprise and a non-resident that gained and lost its status as a related enterprise of the resident enterprise during the course of a tax year. The letter clarifies that in determining whether the transactions with the non-resident are controlled transactions for transfer pricing purposes, only the period during which the non-resident has related status will be cons…

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