Legal regulation of procedure for advance pricing agreements in Ukraine
Advance pricing agreements (APAs) are globally widespread as an instrument of providing the balance of interests between bona fide taxpayers and fiscal authorities. Ukraine has attempted to use such instrument since the introduction of the transfer pricing control. Nevertheless, no APA has yet been...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2019-06-01
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| Series: | Juridical Tribune |
| Subjects: | |
| Online Access: | http://www.tribunajuridica.eu/arhiva/An9v2/14.%20Selezen,%20Hrytsiuk.pdf |