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of June 4, 2015 No. 381

About approval of the Procedure of payments of price range (profitability) and median of such range for the purposes of transfer pricing

According to subitem 39.3.2.3 of subitem 39.3.2 of Item 39.2 of article 39 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure of payments of price range (profitability) and median of such range for the purposes of transfer pricing which is applied.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of October 17, 2013 No. 763 "About approval of the Procedure of payments and application of market price range and market range of profitability for the purposes of transfer pricing" (The Official Bulletin of Ukraine, 2013, No. 82, the Art. 3050).

Prime Minister of Ukraine

A. P. Yatsenyuk

Approved by the Resolution of the Cabinet of Ministers of Ukraine of June 4, 2015, No. 381

1. This Procedure determines the procedure of calculation of price range (profitability) and median of such range for the purposes of transfer pricing.

2. For determination of price range (profitability) selection of the prices (financial indicators) of comparable transactions which is arranged on increase is used. The sequence number is assigned to each value of selection since minimum. If selection contains two and more identical values, it joins all such values. Selection does not join the price (financial indicator) of controlled transaction.

3. The price range (profitability) is made by values of selection of the prices (financial indicators) of comparable transactions between the lower and upper quartile of such range. Value of the lower and upper quartile is the minimum and maximum value of price range (profitability).

4. The lower quartile of price range (profitability) is determined:

if the work of number 0, and numbers of values of selection of the prices (financial indicators) is integer, - as arithmetic average value between value which has in selection the sequence number equal to such integer, and value that has the following sequence number in selection;

if the work of number 0, and numbers of values of selection of the prices (financial indicators) is not integer, - as value which the sequence number equal increased per unit of the whole part of such number has in selection.

5. The upper quartile of price range (profitability) is determined:

if the work of number 0, and numbers of values of selection of the prices (financial indicators) is integer, - as arithmetic average value between value which has in selection the sequence number equal to such integer, and value that has the following sequence number in selection;

if the work of number 0, and numbers of values of selection of the prices (financial indicators) is not integer, - as value which the sequence number equal increased per unit of the whole part of such number has in selection.

6. The median of price range (profitability) is determined:

if the work of number 0, and numbers of values of selection of the prices (financial indicators) is integer, - as arithmetic average value between value which has in selection the sequence number equal to such integer, and value that has the following sequence number in selection;

if the work of number 0, and numbers of values of selection of the prices (financial indicators) is not integer, - as value of selection which has in selection the sequence number equal increased per unit of the whole part of such number.

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