of July 4, 2018 No. 518
About modification of the Procedure for preliminary approval of pricing in controlled transactions by results of which the agreements having unilateral, bilateral and multilateral nature for the purposes of transfer pricing are signed
The Cabinet of Ministers of Ukraine decides:
Bring in the Procedure for preliminary approval of pricing in controlled transactions by results of which the agreements having unilateral, bilateral and multilateral nature for the purposes of transfer pricing, No. 504 approved by the resolution of the Cabinet of Ministers of Ukraine of July 17, 2015 (The Official Bulletin of Ukraine, 2015, No. 59, Art. 1941 are signed; 2017, to No. 29, the Art. 854), changes, having stated it in the enclosed edition.
Prime Minister of Ukraine
V. Groysman
Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 17, 2015 , No. 504
(in edition of the resolution of the Cabinet of Ministers of Ukraine of July 4, 2018 No. 518)
Procedure for preliminary approval of pricing in controlled transactions by results of which the agreements having unilateral, bilateral and multilateral nature for the purposes of transfer pricing are signed
1. This Procedure determines the procedure of preliminary approval of pricing in controlled transactions by results of which the agreements on preliminary approval of pricing having unilateral, bilateral or multilateral nature for the purposes of transfer pricing are signed (further - pricing reconciliation procedure).
2. The agreement on preliminary approval of pricing (further - the agreement), has unilateral, bilateral or multilateral nature - the written agreement signed between the large taxpayer (further - the taxpayer) and GFS on the results of the procedure of approval of pricing during which criteria of determination of compliance of conditions of controlled transactions which are performed are approved or will be performed by the taxpayer, to the principle of "outstretched arm".
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