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
According to subsubitem 39.3.2.4 of subitem 39.3.2 of Item 39.3 of article 39 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
Approve the Procedure of payments and applications of market price range and the market range of profitability for the purposes of transfer pricing which is applied.
Prime Minister of Ukraine
N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 17, 2013, No. 763
1. This Procedure determines the procedure of calculation and application of market price range and market range of profitability for the purposes of transfer pricing.
2. For determination of market price range the selection of the prices of comparable transactions 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 of controlled transaction.
3. The minimum value of market price range is determined:
if private from division of number of values of selection of the prices of four is integer, - as arithmetic average value between value that in selection the sequence number equal it to integer, and value, has the following sequence number in selection;
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The document ceased to be valid since June 10, 2015 according to Item 2 of the Resolution of the Cabinet of Ministers of Ukraine of June 4, 2015 No. 381