Overview of judicial practice of the Administrative Court of Cassation in the Supreme Court on transfer pricing

Friends!

On the occasion of completing the unique practical course “Standards of International Taxation: Implementation and Application in Ukraine”, which was designed specifically for judges of administrative courts of Ukraine and developed jointly by international experts of the OECP, experts of the Ministry of Finance of Ukraine and the Reform Support Office under the Ministry of Finance of Ukraine with the direct support of the Deputy Minister of Finance of Ukraine Svitlana Vorobei, the Secretary of the Judicial Chamber for Taxes, Fees and Other Mandatory Payments, the judge at the Administrative Court of Cassation within the Supreme Court Raisa Khanova and the judge at the Administrative Court of Cassation within the Supreme Court Nataliia Blazhivska, we share an overview of the judicial practice of the Administrative Court of Cassation in the Supreme Court on transfer pricing – reference. This analytical material contains judicial practice regarding:

•  recognition of economic transactions as controlled;
•  implementation of the “arm’s length” principle;
•  features of tax reporting and control;
•  responsibility.