On 03rd of January 2018, the Government of Ukraine included Singapore, Mauritius and also 17 other countries in the list of jurisdictions under which control of transfer pricing purposes is realized.
The list takes into account the amount of corporate tax, the existence of agreements on the exchange of tax information with Ukraine and the availability of modern and complete exchange of tax information with the relevant jurisdictions.
At the moment, the list includes 85 jurisdictions, among which Estonia, Georgia, Latvia, USA, Slovakia, Malta and other countries can be distinguished.
Transactions with agents registered in the country included in the list will be subject to transfer pricing verification from the 01st of January of the reporting year following the calendar year in which the jurisdiction was included in the list.
On materials of the following website: https://www.tax-news.com/news/Singapore_Mauritius_Added_To_Ukraines_TP_Control_List____76140.html
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