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Ukraine Ministry of Finance Notes Completion of Work for Introduction of Three-Tiered Transfer Pricing Documentation

|Approved Changes|Ukraine
Ukraine

Ukraine's Ministry of Finance has issued a release noting the completion of work for the introduction of the three-tiered transfer pricing documentation of BEPS Action 13, including the Local file, Master file, and Country-by-Country (CbC) report. The release also notes updated forms/requirements for the notice of participation in an international group of companies, the annual controlled transactions report, and others. Lastly, the release confirms effective dates for the new requirements, …

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