On 27 December 2017 Ukraine’s Cabinet of Ministers updated the list of countries (territories), transactions with which are subject to transfer pricing control.

As compared to the older revision, two jurisdictions were removed from the updated list: Kingdom of Lesotho and French Guiana.

Besides that, the new list is expanded with 22 new jurisdictions, which are listed below:  

1. Commonwealth of Dominica

12. Puerto Rico

2. Dominican Republic

13. Republic of Burundi

3. Georgia

14. Republic of Cuba

4. Guadeloupe

15. Republic of Djibouti

5. Hungary

16. Republic of Estonia

6. Independent State of Samoa

17. Republic of Guatemala

7. Islamic Republic of Iran

18. Republic of Latvia

8. Kingdom of Morocco

19. Republic of Malta

9. Lao People's Democratic Republic

20. Republic of Mauritius

10. Lebanese Republic

21. Republic of Singapore

11. Principality of Monaco

22. United Arab Emirates

* The new list will become effective on 1 January 2018.

 


Contacts:

Camiel van der Meij, Partner & TLS Leader, camiel.van.der.meij@pwc.com
Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@pwc.com
Olga Trifonova, Director, Transfer Pricing Group Leader, Tax and Legal Services, olga.trifonova@pwc.com


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