On 16 November 2017, Larysa Antoshchuk, Manager, Head of Tax Dispute Resolution Group, KPMG in Ukraine, presented analytical report on “Transfer pricing disputes in Ukraine: What are the key points different from international practice?”.
The event was organized by the International Fiscal Association.
The expert spoke about transfer pricing and the main differences between Ukrainian and international practices, in addition, she provided case examples.
“As TP related court practice in Ukraine is just being shaped, judges, businesses, and lawyers are facing a number of issues. The most important issues include formation of evidential base in a manner that allows consideration of economic and legal components of such disputes. Another important challenge consists in the ability to interpret and explain both the Tax Code provisions, which have been substantially amended since 2013, and experience of foreign courts in TP dispute resolution and OSCE Guides”, Larysa Antoshchuk commented.
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