RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 17, 2015 No. 504

About approval 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

According to paragraph one of subitem 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 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 which is applied are signed.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine 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" (The Official Bulletin of Ukraine, 2013, No. 82, the Art. 3051) are signed.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 17, 2015 , No. 504

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).

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