Levelling of possibility of using differences in tax systems of different countries in order to minimize taxes.
Thus, the list of controlled operations was extended by operations between a non-resident and its permanent representative office in Ukraine, the list of countries where the counterparty resides and the list of organizational and legal forms of non-residents.
Law Firm Patriot.Legal specialists on transfer pricing prepared documentation on transfer pricing for operations related to the payment of royalty for a company with foreign investment, which deals with the advertising business in Ukraine.