of October 17, 2013 No. 764
About approval of the Procedure for approval of the prices in controlled external economic transactions by results of which the agreements having bilateral or multilateral nature for the purposes of transfer pricing are signed
According to subsubitem 39.6.2.4 of subitem 39.6.2 of Item 39.6 of article 39 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for approval of the prices in controlled external economic transactions by results of which the agreements having bilateral or multilateral nature for the purposes of transfer pricing which is applied are signed.
2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of August 22, 2012 No. 787 "About approval of the Procedure for the conclusion and agreement performance about pricing for the purposes of the taxation" (The Official Bulletin of Ukraine, 2012, No. 64, the Art. 2619).
Prime Minister of Ukraine
N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 17, 2013 , No. 764
1. This Procedure determines reconciliation procedure of the prices in controlled external economic transactions by results of which the agreements having bilateral or multilateral nature for the purposes of transfer pricing are signed (further - approval of the prices).
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The document ceased to be valid since July 25, 2015 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of July 17, 2015 No. 504