The Cabinet of Ministers has issued an updated list of countries (territories) which meet the criteria for TP control On 14 May 2015 the Cabinet of Ministers of Ukraine issued an updated list of countries (territories), transactions with which are subject to transfer pricing (hereinafter – “TP”) control.
The updated list includes four new jurisdictions – Austria, Turkmenistan, Niue, and Hong Kong. One jurisdiction – Albania – is now excluded. Andorra | Hong Kong | Niue | Anguilla | Ireland | Northern Mariana Islands | Antigua and Barbuda | Jamaica | Oman | Aruba | Jersey | Palau | Austria | Kosovo and Metohija | Panama | Bahamas | Kyrgyz Republic | Paraguay | Bahrain | Lebanese
| Qatar | Barbados | Lesotho | San Marino | Belize | Liberia | Sao Tome and Principe | Bermuda | Liechtenstein | Seychelles | Bosnia and Herzegovina | Luxembourg | Singapore | British Virgin Islands | Macao SAR, China | St. Vincent and the Grenadines | Brunei Darussalam | Macedonia, FYR | St. Kitts and Nevis | Bulgaria | Madeira, AR (Portugal) | St. Lucia | Canary Islands | Malaysia | St. Martin (Dutch part) | Cape Verde | Maldives | Sudan | Cayman Islands | Malta | Switzerland
| Cook Islands | Isle of Man | Timor-Leste | Curacao | Marshall Islands | Turkmenistan | Cyprus | Martinique | Turks and Caicos Islands | French Guiana | Micronesia, Fed. Sts. | U.S.Virgin Islands | Georgia | Moldova | United Arab Emirates | Gibraltar | Montenegro | Uzbekistan | Grenada | Montserrat | Vanuatu | Guadeloupe | Morocco | | Guernsey | Nauru | |
Contacts:
Slava Vlasov, Partner, Tax and Legal Services, slava.vlasov@ua.pwc.com
Olga Trifonova, Senior Manager, Tax and Legal Services, olga.trifonova@ua.pwc.com
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