CMU has adopted a new list of commodities for which special transfer pricing rules should apply
11/12/20
The Cabinet of Ministers of Ukraine (CMU) adopted 9 December 2020 a new list1 of commodities for which special transfer pricing rules should apply.
The CMU Resolution comes into force starting from 1 January 2021.
Please note that the recommended (non-exclusive) list of sources of information for obtaining quotations for the purposes of applying special requirements for raw materials is also expected to be published.
If you want to know whether such rules should be applied with respect to your business and further steps in this respect, please contact us.
We will continue monitoring the changes in the transfer pricing area and keep you updated.
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1 The Resolution of CMU #1221 dated 9 December 2020 and the list of commodities are available at the following link.
Contact us
Olga Trifonova
Partner, Head of Transfer Pricing practice, PwC in Ukraine
Tel: +380 44 354 0404
