27/ 09/ 2016

According to the Law №72-VIII “On amendments to the Tax Code of Ukraine regarding improvement of tax control over the transfer pricing”, the description of the net profit method was changed. Due to the fact that new description doesn’t contain any provisions related to the practical use of this method the EBA appealed to the State Fiscal Service for tax consultation.

Recently, the EBA received the tax clarification from the State Fiscal Service with detailed explanation of correct using of the net profit method with the references to the OECD Guide, which is fully satisfies the members of Association.

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