The webinar focused on the outcomes of 2024 and their effect in 2025 for the companies that must apply transfer pricing rules. The speaker from INTEGRITES covered the key regulatory changes affecting transfer pricing, as well as the latest court practice and tax rulings that provide a degree of understanding regarding the practical application of the transfer pricing rules. The webinar attendees also learned about the peculiarities of business purpose proving in controlled transactions, and transfer pricing audits of permanent establishments of foreign companies. The court practice related to transfer pricing audit pitfalls was also reviewed during the webinar.
Questions for discussion:
1. Legislative changes: what should be expected in 2025 for transfer pricing?
- Innovations of Law #3813
- Changes to the list issued by the Cabinet of Ministers of Ukraine regarding legal forms, as well as the recommended list of information sources for transfer pricing purposes
- Other legislative changes
2. Case law and analysis of explanations regarding the specifics of the procedure transfer pricing audits: grounds, terms, and periods
- Disputed points regarding the grounds, terms, periods for transfer pricing audits
- Disputed points regarding transfer pricing audits of permanent establishments of non-residents
3. Case law and analysis of explanations regarding the features of proving a business purpose in controlled transactions
- Peculiarities related to proving business purpose
- Controversial aspects of applying alternative, more economically beneficial transactions
Speaker:
Kostiantyn Kharchenko
Senior Associate, Tax and Customs
INTEGRITES
Contacts
