Ukraine has published Cabinet of Ministers Decree No. 1114 of 28 October 2021, which establishes new procedures for concluding unilateral, bilateral, and multilateral advance pricing agreements (APAs). Decree No. 1114 will enter into force on 1 January 2022, and replaces the prior decree on APA procedures, Decree No. 504 of 2015 and its amendments.
Decree No. 1114 provides that taxpayers may begin the APA procedure by submitting an application for preliminary consideration of an APA, which …