EBA Dnipro

AC Crowe Ukraine together with EBA Dnipro conducted a tax intensive session

12/7/2023
EBA Dnipro

AC Crowe Ukraine, together with the Financial and Tax Committee of EBA Dnipro, conducted a tax intensive session on the topic: "Results of the Transfer Pricing Reporting Campaign - 2022.

Preparing for the 2023 Campaign." Experts from AC Crowe Ukraine, alongside Kateryna Ryzhenkova, Director of the Transfer Pricing Department of the State Tax Service of Ukraine, and her colleagues, summarized the results of the Transfer Pricing Campaign for 2022 and discussed the following key issues:

  • Raw materials: sources of information, dates, and comparison periods.
  • Assignment of receivables and debt transfers: emergence of controlled transactions?
  • Constructive dividends: determining their appearance during TP adjustments. Influence of conventions and legal forms.
  • Master file and CbCR: when and by whom are they initially introduced?
  • Entry into an international group of companies: when and by whom?- Interesting international TP cases.

We express gratitude to all participants and believe that the information shared will help participants avoid mistakes in compiling TP reports. Particularly, they extend their gratitude to the State Tax Service of Ukraine, represented by Kateryna Ryzhenkova, for an open and transparent dialogue between the tax authority and businesses.