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Правила налогообложения дополняются новыми жесткими нормами и, возможно, создадут определенные проблемы компаниям, которые сейчас являются прозрачными и не осуществляют оптимизаций, прогнозирует Лариса Врублевская, руководитель практики ТЦО, партнер МПЦ EUCON. На какие практические аспекты нужно обратить внимание в связи с применением перечня? «Необходимо учитывать исключения из правил в случаях, когда нерезидент все же платит корпоративный налог. В этом [:]

From 1 January 2017 Ukrain­ian tax legislation regulating transfer pricing has undergone changes, which generally can be evaluated as liberal and which were introduced in the interests of taxpayers. Here is the short list of changes. Increase of Cost Criterion to Recognize Transactions as Controlled This is definitely the most expected busi­ness standard. Preparation of [:]

Работа директора и бухгалтера на предприятии довольно ответственная, сложная, и в реалиях нашей жизни – опасная, ведь из-за своих ошибок и просчетов проблемы могут возникнуть не только у предприятия, но и у самих должностных лиц – в виде привлечения к уголовной ответственности. Кто и за что отвечает? Немного статистики Складывается впечатление, что в понимании правоохранительных [:]

Given the rise in the exchange rate in recent years, the number of taxpayers engaged in foreign economic operations, which are controlled in terms of transfer pricing, is growing steadily. Based on the information of the DFSU, about 3,000 companies submitted a report on controlled transactions for 2015. At the same time, quite a number [:]

In the event of detection of failure to submit or untimely submission of reporting on controlled operations, a company will receive a fine in the amount of 300 minimum wages set as of 1 January of the reporting year. The amount of such fine for failing to submit reporting in 2015 was UAH 365,400; in [:]

The fight against offshores intensified around the world after the 2008 financial crisis. The main focus was on combating tax evasion, exchange of tax and financial information, transparency and the disclosure of beneficiaries. According to Yaroslav Romanchuk, managing partner of International Legal CenterEUCON, the major initiatives on de-offshorization at international community level are measures for [:]

According to the rules of the Tax Code of Ukraine,tax control in the sphere of transfer pricing is undertaken by monitoring and inspecting the calculation of completeness and of payment of income tax in controlled transactions. Such information, obtained during monitoring of economic activities, is the basis for decision adoption as of inspections conduct. According [:]

A commission agreement is quite a popular agency agreement, which is often used by taxpayers in their foreign economic activity. Given the fact that for the purposes of income tax assessment foreign economic transactions on selling products through non-residents agents are deemed controlled transactions, many questions arise as to various aspects of transfer price formation [:]

In recent years the Organization for Economic Cooperation and Development has been working on measures to combat offshore and aggressive tax optimization. In this sense transfer pricing has always been one of the most effective means of preventing tax base understatement (erosion) and taxable profit shifting to low-tax jurisdictions. In their final version, namely in [:]

“Our clients are quite often interested in issues related to the mechanisms, according to which the supervisory authority makes a decision on conducting the inspection of controlled transactions or on sending a request for submission of transfer pricing documents, says Yaroslav Romanchuk, managing partner of ILC EUCON. “Taxpayers try to understand the way the companies, [:]

A representation of foreign business is an institution or a person representing the interests of a foreign business entity in Ukraine, as for this it has duly accorded the appropriate mandate and acts in its interests and favor. Pursuant to the Tax Code, a representation of a non-resident is treated as equivalent to a taxpayer [:]

The BEPS Action Plan (Base Erosion and Profit Fiction) worked out by G-20, provides new requirements to transfer pricing documentation. “This is due to the fact that the tax authorities, while monitoring transaction taxation, experience difficulties in understanding the fact as to how a product or service value chain is formed, saysYaroslav Romanchuk, managing partner [:]

A great deal of attention has been paid recently to transfer pricing, since it is through pricing mechanisms that multinational companies withdraw their profits from taxation. Even by the most conservative estimates, the sum lost taxes in the world amount to hundreds of billions dollars per annum. In 2013, at the request of the G20 [:]

Ярослав  РОМАНЧУК, управляющий партнер Международного правового центра EUCON, вице-президент Польско-украинской хозяйственной палаты Совсем скоро состоится форум юрисконсультов, на котором я планирую осветить тему структурирования украинского бизнеса через юрисдикцию Польши, рефинансирования собственного бизнеса на Украине через финансовые инструменты Республики Польша. Для многих сейчас остается актуальным вопрос вывода компаний разного профиля и размера на европейские рынки. Речь [:]

Из года в год на практических круглых столах, конференциях и форумах, посвященных налоговому праву и налоговым спорам с представителями фискальных органов, обязательно всплывает вопрос об их некомпетентности и злоупотреблении правом. Более того, не раз высказывалось мнение, что в отношении должностных лиц налоговых органов необходимо неоднократно выносить частные определения (если дело рассматривается в судебном порядке), при [:]

This summer the Organization for Economic Cooperation and Development (OECD) completed its work on a project to introduce amendments to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The Guidelines is a principal methodological document on the arm’s length principle application which regulates all issues in this area. Following the results of [:]