A single major non-resident customer or supplier may change the scope of a company’s transfer pricing obligations for 2025.From the 2025 reporting period, the Tax Code of Ukraine includes additional criteria for determining whether legal entities are related parties based on economic dependence on a particular non-resident. For businesses with a significant concentration of sales […]
Parker Russell Ukraine participated in the Asia-Pacific Annual Regional Forum 2026, which brought together representatives of the Parker Russell International network in Ho Chi Minh City, Vietnam. The Forum provided a platform for professional dialogue between partners and colleagues from the Asia-Pacific region and other international markets. Participants included representatives from Vietnam, Singapore, Malaysia and […]
Parker Russell Ukraine and Parker Russell Azerbaijan have completed a joint cross-border transfer pricing engagement for a financial institution in Azerbaijan, delivering comprehensive transfer pricing documentation for the 2025 reporting year. The joint transfer pricing assignment was carried out in the context of a regulated financial institution operating within a long-established international group with institutional […]
Starting from the 2025 reporting year, the Report on Controlled Transactions must be submitted using the updated form, taking into account the amendments introduced by Order No. 312 of the Ministry of Finance of Ukraine dated 12 June 2026. The updated form contains new fields and clarified requirements. In particular, the Annex to the Report […]
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