The State Tax Service (STS) of Ukraine has issued a notice on the impact of martial law on transfer pricing requirements, including amended rules regarding the extension of tax obligation deadlines during the period of martial law.
Filing Obligations
The notice provides an overview of the transfer pricing filing obligations, which include:
- Report on controlled operations and Notification of participation in an international group of companies - due by 1 October 2022 in respect of 2021;
- D…