The amendments to Ukraine's transfer pricing rules ({News-2015-07-29/A/2- previous coverage}) entered into force on 13 August 2015, following publication in the country's Official Gazette. The amendments include:
- The non-application of the rules to VAT is clarified;
- The thresholds for transactions to be considered controlled is increased;
- The transfer pricing penalties are adjusted;
- The transfer pricing annex requirement is canceled;
- The period to reply to an information request is extended;…