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Latest TP Developments in Focus of IFA Ukraine Membership

30 january, 2015, Kyiv, Ukraine

The event was designed to discuss TP legislation novelties, effective from January 1st, 2015. Along with detail overview of the changes, a special focus was made on their practical implications for businesses, as well as on expected trends in tax authorities' approach.

The Seminar panel was joined by Roman Blazhko, Lavrynovych & Partners Law Firm, Dmytro Donets, DLA Piper, Iryna Kalnytska, Gvozdiy & Oberkovych Law Firm, Kateryna Maksiutina, KPMG, Vadym Medvedev, Avellum Partners, Anastasiya Sagianni, Eurofast, and Yevgeniya Serbin, EY Ukraine.

Roman Blazhko provided a general overview of new criteria of related parties, as well as listed some dicrepancies in the terminology.

Vadym Medvedev focused on revised scope of controlled transactions. According to the new legislation, TP control over transactions within the country would be eliminated. VAT will also be outside the scope of TP control. Vadym also commented on inclusion of PE transactions to the list of controlled transactions.

Iryna Kalnytska examined a new approach to the arm's length principle, denoting its complexity for implementation, non-applicability for e-commerce and intangible assets, as well as difficulties with access to TP related information.

Dmytro Donets provided his practical advice with regard to tax audits under the new legislation, and mentioned the revised penalties for non-compliance with TP requirements.

Kateryna Maksiutina informed about changes to the TP reporting rules, new requirements to the content of TP documentation, rules for calculation of the arm’s length profitability range, as well as about new approach to data sources for comparable transactions.

Yevgeniya Serbin focused on practical aspects of TP methods application. Yevgeniya provided expert opinions on possible tendencies considering recent legislation developments with regard to TP.

Anastasiya Sagianni, Head of Eurofast TP department, provided a comprehensive presentation on TP practical examples. Anastasiya provided general tips on using, implementing and combining such TP methods as total net margin method, profit split method, resale price method, cost plus method, CUP method etc, pointing out to their advantages and possible drawbacks.

Anastasiya also described the factors that generally indicate transfer pricing risk with regard to TP audits, as well as provided practical tips on using TP database (distribution analysis, defining search strategy, defining final sample, comparison of the PLI of the tested party with the own final sample etc).

The event was attended by representatives of State Fiscal Service of Ukraine, Ministry of Finance of Ukraine, National Center for Tax Issues Research, multinational companies, leading law and audit firms.

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